47th Annual Spring Symposium Program

WELCOME AND INTRODUCTION

Victoria Perry, President, National Tax Association

TAXATION AND SPENDING: WHAT’S IN STORE AND WHERE WE SHOULD GO FROM HERE (A Panel Discussion)

Organizer: Dennis Zimmerman, American Tax Policy Institute
Moderator: Eugene Steuerle, Urban Institute
Panelists:
Robert Greenstein, Center on Budget and Policy Priorities
Alice Rivlin, Brookings Institution
Alan Viard, American Enterprise Institute

REDEEM, REPAIR OR REPLACE? HEALTH POLICY AND THE TAX SYSTEM IN 2017 AND BEYOND (A Panel Discussion)

Organizer: Janet McCubbin, U.S. Department of the Treasury
Moderator: Leonard Burman, Urban Institute and Syracuse University
Panelists:
James Capretta, American Enterprise Institute
Matthew Fiedler, Brookings Institution
Heather Howard, Princeton University

LUNCHEON

“Tax Reform’s Winners and Losers: Perception and Reality” (SLIDES)
Speaker: Eric Toder, Urban-Brookings Tax Policy Center
Presentation of Davie-Davis Award for Public Service

USING THE TAX CODE TO SUPPORT FAMILIES: PAST, CURRENT AND FUTURE POLICY

Organizer: Kim Rueben, Urban-Brookings Tax Policy Center (for the American Tax Policy Institute)
Moderator: Nada Eissa, McCourt School of Public Policy, Georgetown University

The EITC over the Great Recession: Who Benefited? (PAPER) (SLIDES)
Maggie R. Jones, U.S. Census Bureau

Upward Mobility and State-Level EITCs: Evaluating California’s Earned Income Tax Credit (SLIDES)
Kim Rueben, Urban-Brookings Tax Policy Center, Frank Sammartino, Urban-Brookings Tax Policy Center, and Kirk Stark, UCLA School of Law

EITC Claiming at the Household Level in Tax Data
Jeff Larrimore, Federal Reserve Board, Jacob Mortenson, Joint Committee on Taxation, and David Splinter, Joint Committee on Taxation

Who Benefits from President Trump’s Child Care Proposals? (SLIDES)
Lily Batchelder, NYU School of Law, Chye-Ching Huang, Center on Budget and Policy Priorities, Elaine Maag, Urban-Brookings Tax Policy Center, and Emily Horton, Center on Budget and Policy Priorities

Discussant:
Nada Eissa, McCourt School of Public Policy, Georgetown University

EXPLORING THE DESTINATION-BASED CASH FLOW TAX

Organizer: Itai Grinberg, Georgetown University Law Center
Moderator: Lily Faulhaber, Georgetown University Law Center

Destination-Based Cash Flow Taxation (SLIDES)
Alan Auerbach, University of California, Berkeley, Michael P. Devereux, Oxford University Centre for Business Taxation, Michael Keen, International Monetary Fund, and John Vella, Oxford University Centre for Business Taxation

Problems with Destination-Based Corporate Taxes and the Ryan Blueprint (SLIDES)
Kimberly Clausing, Reed College and Reuven Avi-Yonah, University of Michigan Law School

Can a Destination-Based Cash Flow Tax be Compatible with the WTO Commitments of the United States? (SLIDES)
Itai Grinberg, Georgetown University Law Center

Is the Destination-Based Cash Flow Tax Easily Gamed? (SLIDES)
John Vella, Oxford University Centre for Business Taxation

ESTIMATING THE MACRODYNAMIC EFFECTS OF TAX REFORM (A Panel Discussion)

Organizer: Itai Grinberg, Georgetown University Law Center
Moderator: Alan Auerbach, University of California at Berkeley
Panelists:
Thomas Barthold, Joint Committee on Taxation (SLIDES 1) (SLIDES 2)
Benjamin R. Page, Urban-Brookings Tax Policy Center (SLIDES)
Kyle Pomerleau, Tax Foundation (SLIDES)

SUBNATIONAL APPROACHES TO CARBON PRICING

Organizer: Ian Parry, International Monetary Fund
Moderator: Thornton Matheson, International Monetary Fund

Overly Great Expectations: Disillusion with Cap and Trade in California (SLIDES)
James Bushnell, University of California at Davis

Carbon Pricing in the Northeast: Looking Through a Legal Lens (SLIDES)
Janet Milne, Vermont Law School

Canada’s Carbon Price Floor (SLIDES)
Ian Parry, International Monetary Fund

Discussants:
John Horowitz, U.S. Department of the Treasury
Adele Morris, Brookings Institution
Helen Mountford, World Resources Institute

LUNCHEON

“States and Tax Reform: Things to Think About”
Speaker: Harley Duncan, KPMG

BEHAVIORAL RESPONSES OF INVESTMENT TO TAX REFORM

Organizer: Tom Neubig, Tax Sage Network
Moderator: Tom Neubig, Tax Sage Network

The Shaky Case for a Business Cash-Flow Tax
Lily Batchelder, NYU School of Law

Accounting for and Perceptions of Expensing (SLIDES)
Michelle Hanlon, MIT Sloan School of Management

Behavioral Firms and Tax Policy (SLIDES)
Eric Zwick, University of Chicago Booth School of Business

Discussants:
Ruud de Mooij, International Monetary Fund
Jesse Edgerton, J.P. Morgan