The four-day 67th Annual Congress of the International Institute of Public Finance, Rethinking the Role of the State: Responses to Recent Challenges, concludes today at the University of Michigan.  Today’s tax panels and papers include:

Session #73: Optimal Tax and Labor (Chair: Trine Vattø (Statistics Norway))

• Optimal Redistributive Taxes and Redistributive Preferences in the Netherlands, by Floris Zoutman (Erasmus University/Tinbergen Institute). Discussant: Trine Vattø (Statistics Norway)
• The Optimal Labor Income Tax Schedule for Brazil, by Thiago Pereira (Fundação Getulio Vargas). Discussant: Floris Zoutman (Erasmus University/Tinbergen Institute)
• The Dilemma of Delegating Search: Budgeting in Public Employment Services, by Martin Altemeyer-Bartscher (Chemnitz University of Technology)
• Tax Changes and Income Responses of Wage Earners: Quasi-Experimental Evaluation and Labor Supply Model Simulation Suggest that Norwegians are Less Responsive, by Trine Vattø (Statistics Norway). Discussant: Thiago Pereira (Fundação Getulio Vargas)

Session #75: Tax Reform (Chair: Gerald Auten (U.S. Treasury Department)

• Coordinated Tax Reform Under Vertical-Horizontal Externality in an Overlapping Generations Model, by Tsuyoshi Shinozaki (Tohoku-Gakuin University). Discussant: Gaetan Nicodeme (European Commission)
• The Geographic Incidence and Welfare Effects of Federal Tax Reform, by David Albouy (University of Michigan). Discussant: Gerald Auten (U.S. Treasury Department)
• On the Political Economics of Tax Reforms, by Gaetan Nicodeme (European Commission). Discussant: Tsuyoshi Shinozaki (Tohoku-gakuin University)
• When Tax Rates Go Up: Taxpayer Responses to the 1993 Act, by Gerald Auten (U.S. Treasury Department). Discussant: David Albouy (University of Michigan)

Session #76: Capital Income Taxation (Chair: Jeffrey Hoopes (University of Michigan))

• Capital Income Taxation, Economic Growth and the Role of Bequests, by Lars Kunze (TU Dortmund). Discussant: Lucia Granelli (Université catholique de Louvain)
• Horizontal Inequity Under a Dual Income Tax System: Principles and Measurement, by Erlend Bø (Statistics Norway). Discussant: Jeffrey Hoopes (University of Michigan)
• Extending the EU Savings Directive, by Lucia Granelli (Université catholique de Louvain). Discussant: Lars Kunze (TU Dortmund)
• Alternative Corporate Payout Responses to Dividend Tax Rate Changes: An Examination of Special Dividends and Intertemporal Shifting of Regular Dividends, by Jeffrey Hoopes (University of Michigan). Discussant: Erlend Bø (Statistics Norway)

Session #78: Taxation/Regulation of Banks (Chair: Ruud de Mooij (IMF))

• Bank Bailouts, International Linkages and Cooperation, by Tim Schmidt-Eisenlohr (University of Oxford, Centre for Business Taxation). Discussant: Nadjeschda Arnold (Center For Economic Studies)
• Equity and Efficiency in Rationed Labor Markets, by Aart Gerritsen (Erasmus University Rotterdam). Discussant: M. Rehavi (University of British Columbia)
• How Should Financial Intermediation be Taxed?, by Benjamin Lockwood (University of Warwick). Discussant: Ruud de Mooij (IMF)
• Debt, Taxes and Banks, by Ruud de Mooij (IMF). Discussant: Benjamin Lockwood (University of Warwick)

Session #79: Value Added Tax (Chair: Christina Elschner (University of Mannheim))

• Restaurants’ VAT Cut: Cheaper Lunch and More Service?, by Jarkko Harju (Government Institute for Economic Research). Discussant: Eric Toder (Urban Institute)
• The Intertemporal Substitution and Income Effects of a VAT Rate Increase: Evidence from Japan, by David Cashin (University of Michigan). Discussant: Christina Elschner (University of Mannheim)
• Methodology for Distributing a VAT, by Eric Toder (Urban Institute). Discussant: Jarkko Harju (Government Institute for Economic Research)
• The Salience of Taxes in Private Savings Decisions: Empirical Evidence from Germany, by Christina Elschner (University of Mannheim). Discussant: David Cashin (University of Michigan)

Session #80: Tax Compliance (Chair: James Alm (Tulane University))

• An Empirical Analysis of the Ethical Reasoning Process of Tax Practitioners, by Jane Frecknall Hughes (The Open University). Discussant: James Alm (Tulane University)
• Financial Statement Incentives and Benefits of Voluntary Real-Time Tax Audits, by Petro Lisowsky (University of Illinois). Discussant: Jane Frecknall Hughes (The Open University)
• Cross-border Shopping, Non-compliance, and State Tax Collections: Evidence From eBay Transactions, by James Alm (Tulane University). Discussant: Petro Lisowsky (University of Illinois)

Session #81: Tax and Multinationals (Chair: Douglas Shackelford (University of North Carolina))

• How Do Taxes Affect Cross-border Acquisitions?, by Michael P. Devereux (Oxford University, Centre for Business Taxation). Discussant: Douglas Shackelford (University of North Carolina)
• Optimal Income Taxation of International Mergers & Acquisitions, by Martin Ruf (Mannheim University). Discussant: Gunther Markwardt (TU Dresden)
• Taxes and the Clustering of Foreign Subsidiaries, by Douglas Shackelford (University of North Carolina). Discussant: Michael P. Devereux (Oxford University, Centre for Business Taxation)

Session #82: Differential Taxation (Chair: Harry Tsang (University of North Dakota))

• Optimal Mixed Taxation in the Presence of Relative Consumption Concerns, by Paul Eckerstorfer  (University of Linz). Discussant: Abigail Payne (McMaster University)
• Health and Distributional Effects of Differentiated Food Taxation, by Ilpo Suoniemi (Labour Institute for Economic Research). Discussant: Harry Tsang (University of North Dakota)
• Diversity and Charitable Donations, by Abigail Payne (McMaster University). Discussant: Paul Eckerstorfer (University of Linz)
• Optimal Taxation and Junk Food, by  Harry Tsang (University of North Dakota). Discussant: Ilpo Suoniemi (Labour Institute for Economic Research)