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 #39: Tax Treaties (Chair: Mina Vlachaki (Tilburg University))

• Tax Treaties and the Allocation of Taxing Rights With Developing Countries, by Martin Zagler (WU). Discussant: Mina Vlachaki (Tilburg University)
• The Role of Tax Treaties and Repatriation Taxes in FDI Revisited, by Michael Overesch (University of Mannheim). Discussant: Martin Zagler (WU)
• The Determinants of Double Tax Treaty Formation, by Mina Vlachaki (Tilburg University). Discussant: Michael Overesch (University of Mannheim)

Session #40: Local Taxes (Chair: Andrea Lassmann (ETH Zurich))

• Are Local Property Taxes Regressive, Progressive, or What?, by Wallace Oates (University of Maryland). Discussant: Andrea Lassmann (ETH Zurich)
• A Reassessment of the 1970s U.S. Property Tax Revolt, by Nathan Anderson (University of Illinois). Discussant: Wallace Oates (University of Maryland)
• Crissing the Crosses: Theory and Empirical Evidence From Fiscal Interaction in Swiss Church Taxes, by Andrea Lassmann (ETH Zurich). Discussant: Nathan Anderson (University of Illinois)

Session #41: Tax and Volatility (Chair: Yilin Hou (University of Georgia))

• Tax Reforms and Stock Return Volatility: The Case of Japan, by Hiroyuki Ono (Toyo University).  Discussant: Yilin Hou (University of Georgia)
• Speculative Bubbles and Tax Policy, by Shigeki Kunieda (Hitotsubi University). Discussant: Hiroyuki Ono (Toyo University)
• LOST Stability? Consumption Taxes and the Cyclical Variability of State and Local Revenues, by Yilin Hou (University of Georgia). Discussant: Shigeki Kunieda (Hitotsubashi University)

Session #42: Commodity Taxes (Chair: Christian Traxler (Max Planck Institute))

• The Impact of Sales Taxation and Tax Evasion on Commodity Flows, by William Fox (University of Tennessee). Discussant: Christian Traxler (Max Planck Institute)
• Optimal Tax Cum Enforcement Policies and Occupational Choice, by Christian Traxler (Max Planck Institute)

Session #46: Tax Credits (Chair: Caroline Weber (University of Michigan))

• Public Provision of Private Goods With Optimal Income Taxation and Extensive Margin, by Tuomas Kosonen (University of Helsinki, VATT). Discussant: Caroline Weber (University of Michigan)
• Job Creation Tax Credits and Job Growth: Whether, When, and Where?, by Daniel Wilson (Federal Reserve Bank of San Francisco). Discussant: Tuomas Kosonen (University of Helsinki, VATT)
• Saving and Learning Responses to the Earned Income Tax Credit, by Caroline Weber (University of Michigan). Discussant: Daniel Wilson (Federal Reserve Bank of San Francisco)

Session #50: Tax Havens (Chair: Shafik Hebous (Goethe University Frankfurt))

• The Use of Tax Havens in Exemption Regimes, by Anna Gumpert (Ludwig-Maximilians-Universitaet Muenchen). Discussant: Shafik Hebous (Goethe University Frankfurt)
• Fighting Multiple Tax Havens, by May Elsayyad (Max Planck Institute for Tax Law and Public Finance). Discussant: Anna Gumpert (Ludwig-Maximilians-Universitaet Muenchen)
• A Journey From a Corruption Port to a Tax Haven, by Shafik Hebous (Goethe University Frankfurt). Discussant: May Elsayyad (Max Planck Institute for Tax Law and Public Finance)

Session #53: Corporate Tax Design (Chair: Simon Loretz (Universität Bayreuth))

• Economic Integration and the Optimal Corporate Tax Structure With Heterogeneous Firms, by Christian Bauer (Ludwig-Maximilians-University). Discussant: Robert Cline (Ernst & Young)
• Economic and Budgetary Impact of the Introduction of a Common Consolidated Corporate Tax Base in the European Union, by Andrew Phillips (Ernst & Young) & Robert Cline (Ernst & Young).  Discussant: Simon Loretz (Universität Bayreuth)
• Evaluating Neutrality Properties of Corporate Tax Reforms, by Simon Loretz (Universität Bayreuth). Discussant: Christian Bauer (Ludwig-Maximilians-University)

Session #55: Tax Revenue (Chair: Andrey Timofeev (Georgia State University))

• Revenue Forecasting in Germany: On Unbiasedness, Efficiency, and Politics, by Bjoern Kauder (ifo Institute). Discussant: Ioana Petrescu (University of Maryland)
• Financial Sector Quality and Tax Revenue: Panel Evidence, by Ioana Petrescu (University of Maryland). Discussant: Andrey Timofeev (Georgia State University)
• Propensity to Invest and the Additionality of Capital Transfers: A Country Panel Perspective, by  Andrey Timofeev (Georgia State University). Discussant: Bjoern Kauder (ifo Institute)

Session #56: Tax Policy (Chair: William Gentry (Williams College))

• Corporate Income Taxation Uncertainty and Foreign Direct Investment, by Martin Zagler (WU). Discussant: William Gentry (Williams College)
• Control or Incentives: Two Systems of Capital Taxation, by Christina Kolerus (Mannheim University). Discussant: Martin Zagler (WU)
• Taxes and Fringe Benefits Offered by Employers, by William Gentry (Williams College). Discussant: Christina Kolerus (Mannheim University)

Session #57: Pension Policy (Chair: Federica Teppa (De Nederlansche Bank))

• Lessons From the Financial Crisis–The Funded Pension Funds Should Invest Conservatively, by  Caicai Du (Maastricht University). Discussant: Leslie Papke (Michigan State University)
• Public Pension Plans and State Budgets, by Leslie Papke (Michigan State University). Discussant: Federica Teppa (De Nederlansche Bank)
• Can the Longevity Risk Alleviate the Annuitization Puzzle? Empirical Evidence From Dutch Data, by Federica Teppa (De Nederlansche Bank). Discussant: Caicai Du (Maastricht University)

Session #58: Redistributive Taxation (Chair: Stefan Traub (Universität Bremen))

• Fair and Efficient Taxation Under Partial Control: Theory and Evidence, by Andreas Peichl (IZA – Institute for the Study of Labor). Discussant: Dirk Neumann (University of Cologne)
• Welfare, Labour Supply and Heterogeneous Preferences: Evidence for Europe and the U.S., by Dirk Neumann (University of Cologne). Discussant: Stefan Traub (Universität Bremen)
• Equity and Equality in Voting on Redistribution: A Real-effort Experiment, by Stefan Traub (Universität Bremen). Discussant: Andreas Peichl (IZA – Institute for the Study of Labor)

Session #61: Taxation and Firms (Chair: Donald Bruce (University of Tennessee))

• Entrepreneurial Innovations and Taxation, by Andreas Haufler (University of Munich). Discussant: Andreas Oestreicher (Georg-August-Universität Göttingen)
• Corporate Tax Rate and Firm Entry and Exit Decisions of Canadian Firms, by Kazuko Nakata (Miyamoto) (Setsunan University). Discussant: Donald Bruce (University of Tennessee)
• Possible Consequences of Reforming the Provisions Governing Inter-period Loss-offset With Respect to Tax Bill and Tax Budget, by Andreas Oestreicher (University of Göttingen, Germany).   Discussant: Andreas Haufler (University of Munich)
• Do Tax Rate Cuts Encourage Entrepreneurial Entry?, by Donald Bruce (University of Tennessee). Discussant: Kazuko Nakata (Miyamoto) (Setsunan University)

Session #67: Tax Progressivity (Chair: Therese McGuire (Northwestern University))

• Nice Guys Finish Last: Are People With Higher Tax Morale Taxed More Heavily?, by Andreas Peichl (IZA – Institute for the Study of Labor). Discussant: Caroline Weber (University of Michigan)
• New Tax Progressivity Indexes Using the Equi-marginal Sacrifice: Evidence From the U.S. and Korea Over 1990s, by Byung-In Lim (Chungbuk National University). Discussant: Nathan Anderson (University of Illinois)
• Identifying the Causal Effect of a Marginal Tax Rate Change, by Caroline E. Weber (University of Michigan). Discussant: Andreas Peichl (IZA – Institute for the Study of Labor)
• School Finance Reform and the Progressivity of State Taxes, by Nathan Anderson (University of Illinois). Discussant: Byung-In Lim (Chungbuk National University)