NTA 112th Annual Conference On Taxation

Highlights of the opening day of the National Tax Association 112th Annual Conference on Taxation in Tampa (full program here):

Keynote: Tax Follies and Wisdom through the Ages
Joel Slemrod (Michigan)

Plenary: Capital and Wealth Taxation

• Jason Furman (Harvard)
• Beth Kaufman (Caplin & Drysdale)
• Henrik J. Kleven (Princeton)
• Wojciech Kopczuk (Columbia)

Law and Economics
Chair: Andrea Lopez-Luzuriaga (George Washington)

• Leigh Osofsky (North Carolina), Agency Legislative Fixes
• Sutirtha Bagchi (Villanova) & Matthew Fagerstrom (Villanova), Wealth Inequality and Democracy
• Clinton G. Wallace (South Carolina), Democracy-Enhancing Tax Policy
• Dylan T. Moore (Michigan), Optimal Political Finance Regulation
• Discussants: Joshua Blank (UC-Irvine), John R. Brooks (Georgetown)

New Principles for Optimal Taxation
Chair: Theodore Seto (Loyola-L.A.)

• Enlinson Mattos (Fundacao Getulio Vargas) & Marcelo Arbex (Windsor), Tax Attitudes and Optimal Income Taxation
• Marcus Berliant (Washington University), Miguel Gouveia (Universidade Católica Portuguesa), On the Political Economy of Income Taxation
• Theodore Seto (Loyola-L.A.), Taxes Are the Price We Pay for Public Goods: The Missing Half of Harberger’s Model of Public Finance
• Kristoffer Berg (Oslo) & Paolo Piacquadi (Oslo), Optimal Taxation and the Equal-Sacrifice Social Welfare Function
• Discussants: Paolo Piacquadi (Oslo), Enlinson Mattos (Fundacao Getulio Vargas)

New Research in Tax Avoidance
Chair: Kyle Rozema (Washington University)

• Carlos Scartascini (Inter-American Development Bank) & Edgar Castro (George Mason), Imperfect Attention in Public Policy: A Field Experiment during a Tax Amnesty in Argentina
• Yeliz Kacamak (Bogazici), Tax Enforcement with Somewhat Honest Taxpayers
• Aspen Gorry (Clemson), Aparna Mathur (AEI), Jared Delisle (Utah State), & Cody Kallen (Wisconsin), The Million Dollar Rule, Executive Compensation, and Managerial Risk-Taking
• Antonios Marios Koumpias (Michigan), Tax Evasion through Product Misclassification in the Presence of Multiple Vat Rates; Evidence from Greece
• Discussants: Daniel Reck (London School of Economics) & Giacomo Brusco (Michigan), New Research in Tax Avoidance

Privacy and Information in Tax Enforcement
Chair: Emily Satterthwaite (Toronto)

• Emily Satterthwaite (Toronto), Toward a Signaling Account of Voluntary Value-Added Tax Registration
• Joshua Blank (UC-Irvine) & Leigh Osofsky (North Carolina), Simplexity and Automated Legal Guidance
• Michelle Lyon Drumbl (Washington and Lee), Taxpayer Privacy, IRS Examinations, and the Low-Hanging Fruit of Low-Income Taxpayers
• Ted Afield (Georgia State), Taxpayerrights.Com: Implementing Technological Solutions to Bolster Taxpayer Access to Justice
• Discussants: Leandra Lederman (Indiana) & Orli Oren-Kolbinger (Villanova)

Rethinking Tax Compliance and Enforcement
Chair: Orly Mazur (SMU)

• Wei Cui (University of British Columbia), Theorizing about Tax Whistleblowing: A Comparative Perspective (with Sherry Xuerui Wang (Shanghai University of Finance and Economics))   
• Orly Mazur (SMU), Blockchain As a Tax Agent
• Ari Glogower (Ohio State), Progressive Tax Procedure (with Joshua D. Blank (UC-Irvine))
• Leandra Lederman (Indiana), The Fraud Triangle and Tax Evasion
• Discussants: Ted Afield (Georgia State), Young Ran (Christine) Kim (Utah)