101st Annual Conference Proceedings, 2008

Philadelphia, PA

Presidential Address

Ranjana Madhusudhan, 2008 Presidential Adresss

Erratum: This article should have appeared in Proceedings of the One-Hundredth Annual Conference on Taxation. The editors apologize for this error.
  1. John D. Wong, W. Bartley Hildreth, and Glenn W. Fisher, Estimates of the Uniform and Equal Property Tax Base before Exemptions
  1. Thursday, November 20, 2008

    1. Fiscal Policy and Redistribution

      1. Zhiyong An, Regressive State Tax Systems: Facts, Several Possible Explanations, and Empirical Evidence
      2. (Janey) Qian Wang, The Impact of Intergovernmental Transfer on State and Local Governments’ Tax Progressivity and Redistributive Expenditure Policy
    2. International Perspectives on Fiscal Policy and Federalism

      1. Fabrizio Balassone, Maura Francese, and Stefania Zotteri, Cyclical Asymmetry in Fiscal Variables
      2. Blanca Moreno-Dodson, How Will the Global Financial Crisis Affect Fiscal Policy at the Subnational Level? Relevant Issues for Developing Countries
    3. Responsible Public Sector Investment and Debt Policy

      1. Daniel R. Mullins and Marvin Ward, Jr., Violating the Golden Rule: Fleecing the Next Generation from the Backs of the Past
    4. Tax Efficiency: Federal, State, and Local Taxes

      1. Athiphat Muthitacharoen and George R. Zodrow, Efficiency and State and Local Taxation
    5. Corporate Tax Base, Capital Gains, and Tax Equity

      1. Richard Winchester, Equity Undermined: The 1918 Check-the-Box Entity Classification Election
    6. Land, Homes, and Timeshares: Tax Incidence and Amenity Capitalization

      1. Claudio Agostini and Gastón Palmucci, The Impact of a New Subway Line on Property Values in Santiago
      2. Sally Kwak and James Mak, Taxing Timeshare Occupancy in Hawaii
    7. Property Tax Administration and Property Tax Data

      1. Rebecca Boldt, Bradley Caruth, and Andrew Reschovsky, Residential Property Tax Growth: Are the Data as Noisy as the Debate?
      2. John L. Mikesell and Daniel R. Mullins, Structural/Institutional Determinants of Variations in Household Property Burdens and Effective Tax Rates Within and Across Local Governments: The Implications of Classification, Assessment Methods, Revenue Diversity, and TELs
    8. Issues in Taxpayer Filing and Tax Compliance

      1. Karen Masken, Mark Mazur, Joann Meikle, and Roy Nord, Do Products Offering Expedited Refunds Increase Income Tax Noncompliance?
      2. Sonja Pippin and Mehmet Serkan Tosun, Improving the Effectiveness of E-Government Policies: The Example of Federal E-Filing and Underprivileged Taxpayer Groups
      3. Kim M. Bloomquist, Who Does Your Taxes? Social Learning and the Decision to Use a Tax Preparer
    9. Fiscal Policy and Entrepreneurship

      1. Sara LaLumia, Responses of the Self-Employed to the 2001 Tax Act
    10. Taxes and Education

      1. John Deskins, Brian Hill, and M. H. Tuttle, How Does State and Local Education Spending Affect State Economic Growth in the Long Run?
    11. A Long-Term Perspective on the Eitc and Other Refundable Credits

      1. Patrick Bernhardt and Janet Holtzblatt, Low-Income Childless Individuals and the Tax and Transfer Systems
  2. Friday, November 21, 2008

    1. From Working to Retirement: Income, Taxes, and Distribution Decisions

      1. Sarah Holden and David Wray, Retirement: Are Plan Sponsors and Participants Parting Ways?
    2. Turmoil in Housing Markets: Foreclosures, Property Tax Revenues, and Housing Supply

      1. Nathan B. Anderson and Jane K. Dokko, Mortgage Delinquency and Property Taxes
    3. Funding Public Goods in Selected Countries

      1. Brian Chi-ang Lin and Yu-bong Lai, Spending Cooperation for the Provision of International Public Goods
    4. Taxes and the Family: Children, Marriage and Saving

      1. Victoria L. Bryant, Leslie Countryman, John Diamond, and Trang Dinh, Marriage Penalty Relief in the 2001 and 2003 Tax Cuts: Implications for Horizontal Equity
      2. Kevin J. Mumford, The Efficiency Cost of Child Tax Benefits
    5. The Crisis in States and Local Government Statistics: A One-Year Assessment

      1. Robert P. Strauss, Options for Census to Reinstate Measuring Taxable Property Values
      2. John L. Czajka, How to Make State and Local Government Statistics More Relevant, Accurate, Timely, Accessible, Interpretable, and Transparent
    6. State Revenue Estimation and Forecasting Issues, Methods, and Challenges

      1. Michael Hicks, Forecasting State Level Economic Activity: An Error Correction Model with Exogenous National Structural Forecast Components
      2. Jim Landers, Useful Data May Be Right Under Your Nose: Estimating the Elasticity of Taxable Income with Local Option Income Tax Data
    7. Property Tax Reform and Property Tax Limits: The Legacy of Proposition 13

      1. John Matthews, David L. Sjoquist, and John V. Winters, Reducing Property Taxes in Georgia: Descriptions and Analysis of Recent Proposals
      2. Cecil Bohanon, Dagney Faulk, and Michael Hicks, Property Tax Restructuring in Indiana: The Role of Tax Rate Variability
    8. Recent Issues in European Public Finance

      1. Domenico Moro, Fiscal Rules: The Stability and Growth Pact in the European Monetary Union

      1. John L. Mikesell, State Retail Sales Taxes and Nonprofit Organizations: Programs without Policy
    10. Federal Corporate Income Tax (Panel Discussion)

      1. Jane G. Gravelle, Views on the Corporate Tax
      2. Andrew B. Lyon, Designing the U.S. Corporate Tax System for the 21st Century–Some Real-World Considerations
    11. Topics on State and Local Taxation

      1. Kathryn L. Combs and John A. Spry, The Increase in Ohio Lottery Pick 3 and Pick 4 Sales from Introducing Midday Drawings
    12. Luncheon Address

      1. Tom Wolf, Taxation, Public Goods, and Public Trust: It’s Not Just About the Economy
    13. Frontiers of Public Finance: 2008 NTA Outstanding Doctoral Dissertation Award Winners

      1. Hui Shan, Property Taxes and Elderly Labor Supply
    14. Political Economy of Local Public Education

      1. Amy Higginbotham, Property Tax Assessment Procedure Changes Effect on School Resources and Student Performance
    15. Taxes and Government Structure

      1. William A. Fischel, The 1787 Origins of the Tiebout Model: How Congressional Desire for Revenue Promoted Local School Districts
    16. In Honor of Walter Hellerstein, 2008 Daniel M. Holland Medal Recipient

      1. John A. Swain, Walter Hellerstein: The Annotation is in the Grooves
      2. William F. Fox, Walter Hellerstein: Innovative Perspectives on the Sales Tax
      3. Charles E. McLure, Jr., Defining the Rules of the Game: Walter Hellerstein and the Law of State and Local Taxation
      4. Walter Hellerstein, Reflections on Receipt of the Dan Holland Award
  3. Saturday, November 22, 2008

    1. Investors and Investment: January Effect, Reits, and Turnover Taxes on Stocks

      1. Thornton Matheson, Do Pass-Through Entities Strip Income from Their Corporate Subs? Evidence from Taxable REIT Subsidiaries
    2. Environmental and Energy Policy

      1. Laurence S. Seidman and Kenneth A. Lewis, Practical Problems Confronting a Carbon Tax or Permit Treaty
      2. Jeremy J. Sorenson and Raymond J. Ring, Jr., Ownership and Tax Structure Implications for Wind Energy Investment
    3. Tax Compliance

      1. Richard T. Ainsworth, Zappers – Skimming Cash with Technology
    4. Tax Autonomy of Local Governments

      1. Harold Wolman, Robert McManmon, Michael Bell, and David Brunori, Comparing Local Government Autonomy Across States
    5. Fiscal Equalization and Consequences for Tax Effort and Fiscal Capacity

      1. Tuan Minh Le, Blanca Moreno-Dodson, and Jeep Rojchaichaninthorn, Expanding Taxable Capacity and Reaching Revenue Potential: Cross-Country Analysis
    6. The Taxation of High-Income Households

      1. Robert H. Frank, The Progressive Consumption Tax as a Positional Arms Control Agreement
      2. Laurence S. Seidman and Kenneth A. Lewis, A Surtax on High-Income Households on the 1040: Consumption Versus Income
    7. Overcoming Challenges to Effective Fiscal Decentralization in Developing and Transition Countries

      1. François Vaillancourt, Stéphane Laporte, and Viorela Diaconu, Three Issues in Intergovernmental Grants: Imperfect Data, Access Criterion, and Minimum Size of Investments
      2. Blane D. Lewis and Paul Smoke, Incorporating Subnational Performance Incentives in the Indonesian Intergovernmental Fiscal Framwork
      3. Jorge Martinez-Vazquez and Andrey Timofeev, Never Say Never: Implementation of Decentralization Reform in Macedonia