The four-day 67th Annual Congress of the International Institute of Public Finance, Rethinking the Role of the State: Responses to Recent Challenges, continues today at the University of Michigan. Today’s tax panels and papers include:
Session #28: Less Developed Countries (Chair: John Wilson (Michigan State University))
- Is Foreign Aid Fungible? Evidence From the Education and Health Sectors, by Nicolas Van de Sijpe (Ghent University). Discussant: John Wilson (Michigan State University)
- From Seligman to Shoup: The Early Columbia School of Taxation and Development, by Ajay Mehrotra (Indiana University). Discussant: Nicolas Van de Sijpe (Ghent University)
- Should Remittances be Taxed or Subsidized?, by John Wilson (Michigan State University). Discussant: Ajay Mehrotra (Indiana University)
Session #30: Corporate Tax Incidence (Chair: Jennifer Gravelle (Congressional Budget Office))
- Passing It On: The Incidence of the Corporate Income Tax Under Imperfect Competition, by Li Liu (University of Oxford). Discussant: Jennifer Gravelle (Congressional Budget Office)
- Do Employees Bear the Burden of Corporate Taxation? A Micro Level Approach Using Linked Employer-Employee Data, by Sebastian Siegloch (Institute for the Study of Labor). Discussant: Li Liu (University of Oxford)
- Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis, by Jennifer Gravelle (Congressional Budget Office). Discussant: Sebastian Siegloch (Institute for the Study of Labor)
Session #32: Issues in Tax Competition (Chair: Robert Chirinko (University of Illinois at Chicago))
- Culture and Taxes: Towards Identifying Tax Competition, by Raphael Parchet (University of Lausanne). Discussant: Monika Bütler (University of St. Gallen)
- How Do Individuals Perceive the Value of Tax Competition, by Monika Bütler (University of St. Gallen). Discussant: Robert Chirinko (University of Illinois at Chicago)
- Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?, by Bob Chirinko (University of Illinois at Chicago). Discussant: Raphael Parchet (University of Lausanne)
Session #34: Tax and Behavior (Chair: Thiago Pereira (Fundação Getulio Vargas))
- Taxation and Risk Taking with Loss Averse Utility, by Panagiotis Peter Tsigaris (Thompson Rivers University). Discussant: Thiago Pereira (Fundação Getulio Vargas)
- The Sources of Federal Income Tax Revenue Growth, by Estelle Dauchy (Peking University HSBC Business School). Discussant: Panagiotis Peter Tsigaris (Thompson Rivers University)
- Sacrifice and Efficiency of the Income Tax Schedule, by Thiago Pereira (Fundação Getulio Vargas). Discussant: Estelle Dauchy (Peking University HSBC Business School)
Session #35: Fiscal Spillovers (Chair: David Agrawal (University of Michigan))
- Fiscal Spillovers Between Local Governments: Keeping Up With the Joneses’ School District, by Randall Reback (Barnard College, Columbia University). Discussant: David Agrawal (University of Michigan)
- The Battle of Taxes: Strategic Interaction in Multiple Tax Policies Among States, by William Hoyt (University of Kentucky). Discussant: Randall Reback (Barnard College, Columbia University)
- The Tax Gradient: Do Local Sales Taxes Reduce Tax Differentials at State Borders?, by David R. Agrawal (University of Michigan). Discussant: William Hoyt (University of Kentucky)
