NTA 109th Annual Conference On Taxation

The three-day National Tax Association 109th Annual Conference on Taxation continues today in Baltimore. Today's highlights include:

Session 38: Multinational M&A and Incorporations
Session Organizer:  Tim Dowd (Joint Committee on Taxation)
Session Chair:  Jane Gravelle (Library of Congress)
Presentations:

• Inder Khurana (Missouri) & Stevanie Neuman (Missouri), Why Do U.S. Corporations Expatriate and How Does the Market View Them? The Case of Corporate Inversions
• Eric Allen (USC) & Susan Morse (Texas), The Effective Income Tax Rate Experience of Decentered Multinationals
• Stefan Zeume (Michigan), Rose Liao (Rutgers) & Burcin Col (Pace), What Drives Corporate Inversions? International Evidence

Session 44:  Policy Design with Behavioral Agents
Session Organizer:  Alex Rees-Jones (Pennsylvania)
Session Chair:  Jacob Goldin (Stanford)
Presentation:

• Jacob Goldin (Stanford) & Daniel Reck (UC-Berkeley), Designing Optimal Defaults
• Benjamin Lockwood (Pennsylvania), Optimal Income Taxation with Present Bias
• Brian Galle (Georgetown), The Problem of Intra-Personal Cost
• Lily Batchelder (NYU), Accounting for Behavioral Biases in Business Tax Reform: The Case of Expensing

Session 49:  Taxation and Knowledge
Session Organizer:  John Brooks (Georgetown)
Session Chair:  Joe Bankman (Stanford)
Presentations:

• Mirit Eyal-Cohen (Alabama), Entrpreneurship, Intrapreneurship, and Spending
• Shu-Yi Oei (Tulane) & Diane Ring (Boston College), A Theory of Online Taxpayer Learning
• Emily Satterthwaite (Toronto), Entity Choice, Tax Elections, and New Firm Survival: Evidence from the Kauffman Firm Survey
• Erin Scharff (Arizona State), Revisiting Local Income Taxes
• Jay Soled (Rutgers) & Kathleen Thomas (North Carolina), Regulating Tax Return Preparation

Session 58:  Corporate Tax and Corporate Governance
Session Organizer:  John Brooks, Georgetown University Law Center
Session Chair:  Susan Morse, University of Texas School of Law
Presentations:

• Gladriel Shobe (BYU), Supercharged IPOs and the Up-C
• David I. Walker (Boston University), The Practice and Tax Consequences of Nonqualified Deferred Compensation
• Jordan Barry (San Diego) & Victor Fleischer (San Diego), Tax and the Boundaries of the Firm
• Fadi Shaheen (Rutgers), How Reform-Friendly Are U.S. Tax Treaties?
• Daniel Schaffa (Michigan), The Welfare Impact of Corporate Tax Privacy

Session 63:  In Honor of Alvin C. Warren, Jr. (Harvard), Recipient of the Daniel M. Holland Medal
Session Chair:  Rosanne Altshuler (Rutgers)

• Alan Auerbach (UC-Berkeley)
• Michael Graetz (Columbia)
• Louis Kaplow (Harvard)
• Ruth Mason (Virginia)

Other Tax Prof presentations today include:

• Jacob Goldin (Stanford), Tatiana Homonoff (Cornell) & William Tucker, Do Contribution Rate Suggestions Impact Retirement Savings? Evidence from a Field Experiment
• Andrew Hayashi (Virginia), The Effects of Refund Anticipation Loans on the Use of Paid Preparers and EITC Take-up
• Jeffrey Hoopes (North Carolina), Leslie Robinson (Dartmouth) & Joel Slemrod (Michigan), The Impact of Public Tax-Return Disclosure
• Emmanuel Saez (UC-Berkeley) & Stefanie Stantcheva (Harvard), A Simpler Theory of Optimal Capital Taxation