48th Annual Spring Symposium Program

THE TAX CUTS AND JOBS ACT: WHERE ARE WE NOW AND WHAT COMES NEXT?

Download the Spring Symposium Program

Thursday, May 17

8:45-9:00 am

WELCOME AND INTRODUCTION

Rosanne Altshuler, President, National Tax Association

9:00-10:30 am

THE TAX CUTS AND JOBS ACT: A TAX SYSTEM FOR THE 21ST CENTURY?
(A Panel Discussion)

Organizers: Paul Landefeld, Joint Committee on Taxation and Kim Rueben, Urban-Brookings Tax Policy Center
Moderator: Howard Gleckman, Urban-Brookings Tax Policy Center
Panelists:
Lily Batchelder, New York University School of Law
William G. Gale, Urban-Brookings Tax Policy Center
Michelle Hanlon, Massachusetts Institute of Technology
Douglas Holtz-Eakin, American Action Forum

10:30-10:45 am

BREAK

10:45-12:15 pm

WHAT WILL PASS THROUGH BUSINESSES LOOK LIKE UNDER THE TAX CUTS AND JOBS ACT?

Organizer: Matthew Smith, U.S. Department of Treasury
Moderator: Matthew Smith, U.S. Department of Treasury

Choice-of-Entity Decisions Under the New Tax Act
Brad Borden, Brooklyn Law School

Tax Policy and Organizational Form: Estimating the Effects of the Tax Cuts and Jobs Act (SLIDES)
Erin E. Henry, University of Memphis, George Plesko and Steven Utke, University of Connecticut

Examining S Corp Losses: How are they used and what changed under TCJA? Katherine Lim, Elena Patel, U.S. Department of Treasury and Molly Saunders-Scott, Congressional Budget Office

The Impact of Preferential Rates on Pass-Through Businesses: Evidence from Kansas?
Jason DeBacker, University of South Carolina, Lucas Goodman, Joint Committee on Taxation, Bradley Heim, Indiana University, Shanthi Ramnath, U.S. Department of Treasury and Justin M. Ross, Indiana University

Discussants:
John Robinson, Texas A&M University (SLIDES)
Andrew Whitten, U.S. Department of Treasury (SLIDES)

12:15-1:45 pm

LUNCHEON

Speaker: Thomas Barthold, Chief of Staff, Joint Committee on Taxation
Presentation of Davie-Davis Award for Public Service to Donald Kiefer

2:00-3:30 pm

THE FUTURE OF ITEMIZED DEDUCTIONS

Organizer: Joseph Rosenberg, Urban-Brookings Tax Policy Center (for the American Tax Policy Institute)
Moderator: Ed Harris, Congressional Budget Office (SLIDES)

Implications of the TCJA for Charitable Giving (SLIDES)
Jon Bakija, Williams College

The Effects of the TCJA Individual Income Tax Provisions Across Income Groups and Across the States (SLIDES)
Frank Sammartino, Philip Stallworth, David Weiner, Urban-Brookings Tax Policy Center

The Mortgage Interest Deduction and the Housing Market (SLIDES)
Kamila Sommer, Federal Reserve Board of Governors and Paul Sullivan, American University

Discussants:
Brian Galle, Georgetown Law (SLIDES)
Kim Rueben, Urban-Brookings Tax Policy Center

3:30-3:45 pm

BREAK

3:45-5:15 pm

STATE AND LOCAL BUDGET CONSEQUENCES AND RESPONSES

Organizer: Tracy Gordon, Urban-Brookings Tax Policy Center
Moderator: Tracy Gordon, Urban-Brookings Tax Policy Center

The Death and Life of the State and Local Tax Deduction
Daniel Hemel, University of Chicago Law School

The Power Not to Tax: Using State Charitable Tax Expenditures to Fund Public Goods after TCJA
Kirk Stark, UCLA Law School

Upending Local Tax Reform: Impacts of TCJA on the District
Yesim Taylor, DC Policy Center

Discussant:
Leah Brooks, George Washington University (SLIDES)

5:15-6:15 pm

RECEPTION

Friday, May 18

9:00-10:30 am

WHAT IS THE NEW INTERNATIONAL TAX LANDSCAPE AND HOW WILL MULTINATIONAL FIRMS NAVIGATE IT?

Organizer: Li Liu, International Monetary Fund
Moderator: Alexander Klemm, International Monetary Fund

The Consequences of the TCJA’s International Provisions: Lessons from Existing Research (SLIDES)
Dhammika Dharmapala, University of Chicago Law School

The Business Cycle and the Deduction for Foreign Derived Intangible Income: A Historical Perspective (SLIDES)
Tim Dowd and Paul Landefeld, Joint Committee on Taxation

Assessing US Global Tax Competitiveness after Tax Reform
Andrew Lyon and William A. McBride, PricewaterhouseCoopers

Analysis of US Corporate Tax Reform Proposals and their Effects for Europe and Germany (SLIDES)
Thomas Schwab, Christoph Spengel, Friedrich Heinemann, Marcel Olbert, Olena Pfeiffer, and Kathrin Stutzenberger, ZEW Mannheim

Discussants:
Kimberly Clausing, Reed College (SLIDES)
Jane Gravelle, Congressional Research Service (SLIDES)

10:30-10:45 am

BREAK

10:45-12:15 pm

TAX PLANNING AND ADMINISTRATION UNDER THE TAX CUTS AND JOBS ACT

Organizer: Fadi Shaheen, Rutgers Law School (for the American Tax Policy Institute)
Moderator: Itai Grinberg, Georgetown Law

Gaming the New Rates on Business Income (SLIDES)
Ari Glogower, The Ohio State University Moritz College of Law, and David Kamin, NYU School of Law

The BEAT and the Treaties (SLIDES)
David Rosenbloom, NYU School of Law

Tax Administration in the Digital Age: Globalization, Automation, and Taxpayer Rights (SLIDES)
Nina Olson, United States Taxpayer Advocate, Internal Revenue Service

Discussants:
Lilian Faulhaber, Georgetown Law
Kristin Hickman, University of Minnesota Law School
Fadi Shaheen, Rutgers Law School

12:15-1:45 pm

LUNCHEON

Speaker: Richard Rubin, Wall Street Journal

2:00-3:30 pm

TAX REFORM AND THE AFFORDABLE CARE ACT

Organizer: Pamela Moomau, Joint Committee on Taxation
Moderator: Pamela Moomau, Joint Committee on Taxation

Mandating Insurance Coverage for High-Income Individuals
Paul Jacobs, Agency for Healthcare Research and Quality, U.S. Department of Health and Human Services

Does the Individual Mandate affect Insurance Coverage?
Ithai Lurie, U.S. Department of Treasury, Bradley Heim, Indiana University, and Daniel Sacks, Indiana University

Projecting Effects of the Mandate Repeal on Non-Group Enrollment and Premiums
Kurt Giesa, Oliver Wyman Actuarial Consulting, Inc.

Discussants:
Tami Gurley-Calvez, University of Kansas Medical Center
Alexandra Minicozzi, Congressional Budget Office