NTA 107th Annual Conference on Taxation

The National Tax Association 107th Annual Conference on Taxation kicks off today in Santa Fe. Tax Prof speakers include:

Tax Enforcement and Collections Discretion:
Session Chair:  Leigh Osofsky (Miami)
Papers:

• Joshua Blank (NYU), Reconsidering Corporate Tax Privacy
• Andrew Hayashi (Virginia), An Economic Analysis of Taxpayer Liquidity
• Shu-Yi Oei (Tulane), What is Fair Tax Administration?
• Leigh Osofsky (Miami),  Announcing Enforcement Priorities

Discussants:  Leandra Lederman (Indiana), Diane Ring (Boston College)

Municipal, Local, and Global Tax Incentives:
Session Chair:  Neil Buchanan (George Washington)
Papers:

• Mirit Eyal-Cohen (Alabama), Urban Mavericks
• Omri Marian (Florida), Corporate Inversions, Tax Residence, and Real Economic Effects: A Case Study Approach
• Agustin Leon-Moreta (New Mexico), Tax-Expenditure Limitations and Special District Finance in the United States
• Erin Scharff (Arizona State), Powerful Cities, Efficient Revenues: Limits on Municipal Taxing Authority and What to do About it

Discussant:  Neil Buchanan (George Washington)

Higher Education and Human Capital:
Session Chair: John Brooks (Georgetown)
Papers:

• John Brooks (Georgetown), Quasi-Public Spending on Quasi-Public Goods: The Case of Income-Based Repayment and the Public Financing of Higher Education
• Benjamin Leff (American), The Income-Based Repayment Swap: A Novel Mechanism for Financing Legal Education
• Shu-Yi Oei (Tulane) & Diane Ring (Boston College),  The New Human Equity Transactions
• Michael Simkovic (Seton Hall), Taxing Human Capital

Discussants:  David Gamage (UC-Berkeley), Kirk Stark (UCLA)

Quantitative Analysis of Tax Policy and Charitable Giving:
Session Chair:  Brian Galle (Boston College)
Papers:

• Joseph Cordes (George Washington), Joseph Rosenberg (Urban Institute) & Eugene Steuerle (Urban Institute), The Implications of Tax Reform for the Nonprofit Sector
• Brian Galle (Boston College), Does Nonprofit Law Matter? Evidence from Private Foundation Spending
• Brian Raub (IRS), Charitable Giving and the Nonprofit Sector: What Tax Data Can Tell Us

Discussants:  Eric Ohrn (Grinnell College), Ben Marx (Illinois), Jon Bakija (Williams College)