Tax Systems
Skip Navigation Links.

Agenda

WEDNESDAY, OCTOBER 8, 2014
6:30-8:00 PM Reception (Oxford Spires Four Pillars Hotel)
   

THURSDAY, OCTOBER 9, 2014
ALL PRESENTATIONS WILL BE IN SAID BUSINESS SCHOOL
EDMOND SAFRA LECTURE THEATRE

8:45-9:00 AM Welcome 
   
Session 1:  The Impact of Non-Traditional Tax Elements
9:00-10:45 AM Miguel Almunia, University of Warwick, and David Lopez-Rodriguez, Banco de España
  "Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms"
   
  Joel Slemrod, University of Michigan, Brett Collins, Internal Revenue Service, Jeffrey Hoopes, Ohio State University, Daniel Reck, University of Michigan, and Michael Sebastiani, Internal Revenue Service
  "Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?"
  Discussant:  James Alm, Tulane University
10:45-11:00 AM Break (Seminar Room A)
   
Session 2: Complexity and Taxpayer Information
11:00-12:45 PM Youssef Benzarti, University of California, Berkeley
  How Taxing Is Tax Filing? Leaving Money on the Table Because of Compliance Costs
   
  Naomi Feldman, Federal Reserve Board of Governors, Peter Katuščák, CERGE-EI, and Laura Kawano, U.S. Department of the Treasury
  Taxpayer Confusion: Evidence from the Child Tax Credit
  Discussant: Louis Kaplow, Harvard University
12:45-1:30 PM Lunch
   
Session 3:  Avoidance via Bunching
1:30-3:15 PM Ben Lockwood, University of Warwick, and Li Liu, University of Oxford
  "VAT Notches"
   
  James Sallee, University of Chicago, and Koichiro Ito, Boston University
  "The Economics of Attribute-Based Regulation: Theory and Evidence from Fuel-Economy Standards"
  Discussant:  James Hines, University of Michigan
3:15-3:30 PM Break (Seminar Room A)
   
Session 4: Income Tax Filing Behavior
3:30-5:15 PM Christian Gillitzer, Reserve Bank of Australia, and Peer Skov, University of Copenhagen
  Evidence on Unclaimed Charitable Contributions from the Introduction of Third-Party Information Reporting in Denmark
   
  Kaisa Kotakorpi, University of Turku, and Jani-Petri Laamanen, University of Tampere
  Complexity, Salience, and Income Tax Reporting Behavior: Evidence from a Natural Experiment
  Discussant: Erzo F.P. Luttmer, Dartmouth
6:00 PM Dinner
   

FRIDAY, OCTOBER 10, 2014
ALL PRESENTATIONS WILL BE IN SAID BUSINESS SCHOOL
EDMOND SAFRA LECTURE THEATRE

Session 5: The Politics of Tax Systems
8:30-10:15 AM Julie Cullen, University of California, San Diego, Nicholas Turner, U.S. Department of the Treasury, and Ebonya Washington, Yale University
  "The Politics of Tax Evasion"
   
  Ethan Ilzetzki, London School of Economics
  "A Positive Theory of Tax Reform"
  Discussant: Ugo Troiano, University of Michigan
10:15-10:30 AM Break (Seminar Room A)
   
Session 6: Determinants of Avoidance and Evasion
10:30-12:15 PM Annette Alstadsætter, University of Oslo, Wojciech Kopczuk, Columbia University, and Kjetil Telle, Statistics Norway
  "Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter"
   
  Paul Carrillo, George Washington University, Dina Pomeranz and Monica Singhal, Harvard University
  "Dodging the Tax Man: Evidence on Firm Misreporting Behavior and Evasion Substitution"
  Discussant: Johannes Spinnewijn, London School of Economics
12:15-1:15 PM Lunch 
   
Session 7: Decomposing Behavioral Responses to Tax Initiatives
1:15-3:00 PM Nadja Dwenger, Max Planck Institute for Tax Law and Public Finance, Henrik Kleven, London School of Economics, Imran Rasul, University College London, and Johannes Rincke, University of Erlangen-Nuremberg
  "Extrinsic and Intrinsic Motivation for Tax Compliance: Evidence from a Field Experiment in Germany"
   
  Tuomas Matikka and Tuomas Kosonen, Government Institute for Economic Research VATT
  "Unwilling, Unable or Unaware? The Role of Different Behavioral Factors in Responding to Tax Incentives"
  Discussant: Alan Auerbach, University of California, Berkeley
3:00-3:15 PM Break (Seminar Room A)
   
Session 8: Determinants of Avoidance and Evasion: Evidence from Randomized Field Experiments
3:15-5:00 PM Kristina Maria Bott, Alexander Wright Cappelen, Erik Øiolf Sørensen, and Bertil Tungodden, Norwegian School of Economics
  "You’ve Got Mail: A Randomized Field Experiment on Tax Evasion"
   
  Jonathan Shaw, Arun Advani, and William Elming, Institute for Fiscal Studies and University College London
  "How Long Lasting Are the Effects of Audits?"
  Discussant: Camille Landais, London School of Economics
5:00 PM Concluding Remarks
   
 

 

 

My iMpact Search/Sitemap Accessibility Features Privacy Statement University of Michigan - HOME
2014 Stephen M. Ross School of Business at the University of Michigan.