The two-day 2006 IRS Research Conference Program kicked off today at Georgetown. Here are today’s panels, paper presenters, and discussants:
Welcome: Janice Hedemann, IRS, Director, Office of Research
Keynote Address: Mark Matthews, IRS Deputy Commissioner for Services and Enforcement
Panel Discussion: Compliance and Administrative Considerations for Tax Reform
- Moderator: Mark Mazur, IRS, Director, Research, Analysis and Statistics
- Participants:
- Leonard Burman, Urban Institute
- Jane Gravelle, Congressional Research Service
- Pamela Olson, Skadden, Arps LLP
- Ronald Pearlman, Georgetown University School of Law
Session 1: Corporate Tax Administration and Compliance
- Moderator: David Stanley, IRS, Large and Midsize Business Division
- Papers:
- Corporate Tax Avoidance and Firm Value, Mihir Desai, Harvard University and Dhammika Dharmapala, University of Michigan and University of Connecticut
- Do Auditor-provided Tax Services Compromise Auditor Independence with respect to Tax Expense?, Lillian Mills, University of Texas and U.S. Department of the Treasury; and Cristi Gleason, University of Iowa
- A First Look at the 2004 Schedule M-3 Reporting by Large Corporations, Charles Boynton, IRS, Large and Midsize Business Division; Portia DeFilippes, U.S. Department of the Treasury; and Ellen Legel, IRS, Statistics of Income Division
- Discussant: George Plesko, University of Connecticut
Session 2: Individual Compliance Analysis and Modeling
- Moderator: Alan Plumley, IRS, National Headquarters Office of Research
- Papers:
- Understanding Taxpayer Behavior and Assessing Potential IRS Interventions using Multi-Agent Simulation, Kathleen M. Carley, Carnegie Mellon University and Daniel T. Maxwell, Innovative Decisions Inc.
- The General Deterrent Effect of Tax Audits: An Econometric Framework for Analysis, Edward Emblom, IRS, National Headquarters Office of Research; Brian Erard, B. Erard and Associates; and Chih-Chin Ho, National Taiwan University
- Longitudinal Study of EITC Claimants, Karen Masken, IRS, National Headquarters Office of Research
- Discussant: Eric Toder, Urban Institute
Session 3: Uses of Tax Data
- Moderator: Janet McCubbin, IRS, Statistics of Income Division
- Papers:
- The Importance of Administrative Data in the Survey of Consumer Finances, Arthur Kennickell, Federal Reserve Board
- Using the SOI Public Use File and CBO’s Baseline Forecast for Tax Modeling, Ralph Rector and Tracy Foertsch, The Heritage Foundation
- Tax Variable Imputation in the Current Population Survey, Amy O’Hara, U.S. Department of Commerce, Bureau of the Census
- Discussant: Rosemary Marcuss, Bureau of Economic Analysis



