NTA 113th Annual Conference On Taxation

Highlights of the first two days of the National Tax Association's virtual 113th Annual Conference on Taxation (full program here):

COVID-19 and Business Tax & Credit Policies
Session Chair: Yilin Hou (Syracuse)

• Mirit Eyal-Cohen (Alabama) & Ana Santos-Rutschman (St. Louis), Tax Policy and Pharmaceutical Innovation
• Joao Granja (Chicago), Christos Makridis (MIT), Constantine Yannelis (Chicago) & Erik Zwick (Chicago), Did the Paycheck Protection Program Hit the Target?
• Byron Lutz (Federal Reserve Board) et al, An Evaluation of the Paycheck Protection Program Using Administrative Payroll Microdata
• Nancy Shurtz (Oregon), A COVID Tale of Two Cities: A Case Study of Business Taxes in the Pacific Northwest
• Discussants: Yilin Hou (Syracuse), Martin Sullivan (Tax Analysts)

Electricity Sector: Policy Design and Outcomes
Session Chair: Agustin Leon-Moreta (New Mexico)

• Anne Kesselring (FAU) & Thiess Buettner (FAU), Banned for Bad Grades: Effects of Minimum Energy Performance Standards in the White Goods Industry
• Michael Ricks (Michigan), When You're Their Biggest Fan: Optimal Subsidies with Multiple Policy Instruments with Application to Wind Power
• Tracey Roberts (Cumberland), Stranded Assets and Efficient Pricing for Regulated Utilities: A Federal Tax Solution, 11 Colum. J. Tax L. 1 (2019)
• Discussants: Thiess Buettner (FAU), Louis Preonas (Maryland) & Tracey Roberts (Cumberland)

Legal Issues in International Taxation
Session Chair: Lilian Faulhaber (Georgetown)

• Reuven Avi-Yonah (Michigan), Constructive Dialogue: BEPS and the TCJA
• Yariv Brauner (Florida), Tax Treaty Negotiations
• Noam Noked (Chinese University of Hong Kong), Defense of Primary Taxing Rights
• Daniel Shaviro (NYU), What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?
• Discussants: Lilian Faulhaber (Georgetown), Fadi Shaheen (Rutgers)

Nonprofit Organizations
Chair: Jeremy Bearer-Friend (George Washington)

• William Boning, Adam Cole & Stacy Sneeringer (U.S. Treasury Department), Recent Changes Tax Incentives to Give and Charitable Giving: Evidence from Tax Return Microdata
• Jennifer Mayo (Michigan), Navigating the Notches: Charity Responses to Ratings
• David Schizer (Columbia), Enhancing Efficiency at Nonprofits With Analysis and Disclosure
• Discussants:  Jeremy Bearer-Friend (George Washington), Brian Galle (Georgetown)

Tax Administration: Rules, Rulings, and Risks
Session Chair: Leandra Lederman (Indiana)

• Jeremy Bearer-Friend (George Washington), In-Kind Tax Paying: Lessons and Risks
• Emily Cauble (DePaul), The IRS’s No Ruling List
• Leandra Lederman (Indiana), What Luxleaks and Other Disclosures Reveal about Secret Tax Rulings
• Leigh Osofsky (North Carolina) & Kathleen DeLaney Thomas (North Carolina), The Surprising Significance Of De Minimis Tax Rules, 78 Wash. & Lee L. Rev. ___ (2021)
• Discussants: Ari Glogower (Ohio State), Diane Ring (Boston College)

Taxation of the Digital Economy
Chair:  Yariv Brauner (Florida)

• Lilian Faulhaber (Georgetown), Searching for Coherence: The Overuse of Excess Returns and Excess Profits
• Daniel Klein (Mannheim), Christopher Alexander Ludwig (ZEW) & Katharina Nicolay (ZEW), Internal Digitalization and Tax-efficient Decision Making
• Omri Marian (UC-Irvine), Taxing Data
• Arvind Sabu (Chicago-Kent), The Shape of Change: Taxing Cryptocurrency Hard Forks
• Discussants: Yariv Brauner (Florida), Wei Cui (British Columbia)