NTA 114th Annual Conference On Taxation

Highlights of this week's National Tax Association 114th Annual Conference on Taxation (full program here):

Wednesday:

• Reuven Avi-Yonah (Michigan) & Christine Kim (Utah), A New Framework for Digital Taxation
• Jordan Barry (USC) & Ariel Jurow Kleiman (Loyola-L.A.), Rationalizing the Arbitrary Foreign Tax Credit
• Wei Cui (British Columbia), The Corporate Income Tax As a Non-Tariff Barrier to Trade
• Wei Cui (British Columbia) & Mengying Wei (International Business & Economics), Registered Capital and Firm Entry
• Edward Fox (Michigan) & Zachary Liscow (Yale), A Mark-to-Market Tax on Businesses
• Edward Fox (Michigan) & Benjamin Pyle (Michigan), Reexamining the Non-Taxation of Credit Unions
• William Gale (Brookings Institution), Tax Policy with Low Interest Rates
• Brian Galle (Georgetown) & Yair Listokin (Yale), Making Money: Central Banks, Seigniorage, and Fiscal Policy
• Ari Glogower (Ohio State), Valuing Assets for Annual Income and Wealth Taxation: Lessons from Fair Value Accounting
• Diane Klein (Chapman), When the Tax Man Is Jim Crow: A Critical Tax Analysis of Earned Income Credit Audit Practices
• Daniel Schaffa (Richmond), Rethinking the Wage Deduction
• Theodore Seto (Loyola-L.A.), Justifying the Social Safety Net
• Daniel Shaviro (NYU), The Economics, Law, and Politics of Seeking Increased Taxation of Multinationals
• Nancy Shurtz (Oregon), Inter- and Intra-State Fiscal Inequity in the Era of Biden and Trump: Case Study of the Secession Plan of Eight Oregon Counties

Thursday:

• Lilian Faulhaber (Georgetown), Excess Returns and the Search for Substantial Activities
• Edward Fox (Michigan), Read My Lips: No New Tax (Cuts)?Contextualizing the American Rescue Plan’s Restrictions on State Tax Cuts
• Geoffrey Gee (Office of Tax Analysis, U.S. Department of the Treasury), Jacob Goldin (Stanford), Joseph Hancuch (Office of Tax Analysis, U.S. Treasury Department), Ithai Lurie (Office of Tax Analysis, U.S. Treasury Department) & Vedant Vohra (Stanford), The Claiming of Children on U.S. Tax Returns, 2017-2019
• Jacob Goldin (Stanford), Kye Lippold (Office of Tax Analysis, U.S. Treasury Department), Ithai Lurie (Office of Tax Analysis, U.S. Treasury Department) & Vedant Vohra (Stanford), No Penalty, No Problem? Estimating the Effect of Zeroing out the Individual Penalty on Health Insurance Coverage
• Christine Kim (Utah), Taxing Teleworkers
• Blaine Saito (Northeastern), Context, Purpose, and Coordination in Taxation
• Joel Slemrod (Michigan), Group Equity and Implicit Discrimination in Taxation

Friday:

• General Session/Plenary Panel: In Honor of Rosanne Altshuler, 2021 Daniel M. Holland Award Recipient
  Moderator: James Alm (Tulane)
  Panelists: Alan Auerbach (UC-Berkeley), James Hines (Michigan) & Li Liu (IMF)
• Andrew Appleby (Stetson), Now You Can’t Leave: State and Local Exit Taxes
• Jeremy Bearer-Friend (George Washington), Colorblind Tax Enforcement
• Joshua Blank (UC-Irvine) & Leigh Osofsky (North Carolina), The Social Justice of Legal Drafting: Tax Law and Beyond
• Mirit Eyal-Cohen (Alabama), Tax Rehabilitation
• James Hines (Michigan), What Are Carbon Taxes?
• Ariel Jurow Kleiman (Loyola-L.A.) & Emily Satterthwaite (Georgetown), Taxing Domestic Workers: Trading a Safety Net for a Living Wage?
• Samuel Kortum (Yale) & David Weisbach (Chicago), Optimal Unilateral Carbon Policy
• Phyllis Taite (Oklahoma City), Inequality by Unnatural Selection: The Impact of Tax Code Bias on the Racial Wealth Gap
• Manoj Viswanathan (UC-Hastings), Retheorizing Progressive Taxation