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? Organizers: Paul Landefeld, Joint Committee on Taxation and Kim Rueben, Urban-Brookings Tax Policy Center |
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 Choice-of-Entity Decisions Under the New Tax Act Tax Policy and Organizational Form: Estimating the Effects of the Tax Cuts and Jobs Act (SLIDES) 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? Discussants: |
12:15-1:45 pm |
LUNCHEON Speaker: Thomas Barthold, Chief of Staff, Joint Committee on Taxation |
2:00-3:30 pm |
THE FUTURE OF ITEMIZED DEDUCTIONS Organizer: Joseph Rosenberg, Urban-Brookings Tax Policy Center (for the American Tax Policy Institute) Implications of the TCJA for Charitable Giving (SLIDES) The Effects of the TCJA Individual Income Tax Provisions Across Income Groups and Across the States (SLIDES) The Mortgage Interest Deduction and the Housing Market (SLIDES) Discussants: |
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 The Death and Life of the State and Local Tax Deduction The Power Not to Tax: Using State Charitable Tax Expenditures to Fund Public Goods after TCJA Upending Local Tax Reform: Impacts of TCJA on the District Discussant: |
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 The Consequences of the TCJA’s International Provisions: Lessons from Existing Research (SLIDES) The Business Cycle and the Deduction for Foreign Derived Intangible Income: A Historical Perspective Assessing US Global Tax Competitiveness after Tax Reform Analysis of US Corporate Tax Reform Proposals and their Effects for Europe and Germany (SLIDES) Discussants: |
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) Gaming the New Rates on Business Income (SLIDES) The BEAT and the Treaties (SLIDES) Tax Administration in the Digital Age: Globalization, Automation, and Taxpayer Rights (SLIDES) Discussants: |
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 Mandating Insurance Coverage for High-Income Individuals Does the Individual Mandate affect Insurance Coverage? Projecting Effects of the Mandate Repeal on Non-Group Enrollment and Premiums Discussants: |