CALL FOR PAPERS

THE ROLE OF FIRMS IN TAX SYSTEMS
April 17-18, 2009
Ross School of Business, University of Michigan, Ann Arbor, MI

On April 17-18, 2009, the Office of Tax Policy Research will sponsor a conference in Ann Arbor on the role of firms in tax systems.  For more information, please visit our Conferences & Seminars page.

WILL TAX REBATES WORK?

The weakening economy has prompted serious consideration of a package of fiscal stimulus measures to accompany the recent Fed action to lower interest rates. Tax rebates feature in many prominent stimulus proposals. But how much would tax rebates really help the economy? Timing is crucial--past experience has shown that the legislative process and operational preparation can take many months before rebates get to taxpayers. More importantly, evidence from the 2001 experience with tax rebates suggests that they may not be as effective as many might hope, because consumers use the rebate checks to save or pay down debt more than they use them to spend.

Professors Joel Slemrod and Matthew D. Shapiro researched the effects of the 2001 rebates. Their analysis can be found in the following papers:

• Consumer Response to Tax Rebates
• Did the 2001 Tax Rebate Stimulate Spending?Evidence from Taxpayer Surveys

On Thursday, October 4 and Friday, October 5, the Office of Tax Policy Research hosted a conference entitled “Technology, Privacy, and the Future of Taxation,” in Washington, D.C. The conference featured eight papers from leading scholars and policy makers addressing how advances in information technology will affect tax policy, including what specific policy responses may be needed to keep the proper balance between taking advantage of the efficiencies afforded by new technology and the potential dangers due to infringement of citizens’ privacy due to the centralization of information collection. The conference was cosponsored by the American Tax Policy Institute with funding also provided by The Lynde and Harry Bradley Foundation and the National Science Foundation. To view the agenda, please click here.

FUTURE STATE BUSINESS TAX REFORMS: PERSPECTIVES FROM THE BUSINESS, GOVERNMENT, AND ACADEMIC COMMUNITIES September 17, 2007

The Office of Tax Policy Research, Ernst & Young, and the Federal Reserve Bank of Chicago cosponsored a one-day conference on recent state tax initiatives. In the past year or two, many states have made major – even radical – changes in their tax systems, and many more are considering doing so. Given all this policy movement, the goal of this event was to take stock of these initiatives, and get input from the academic, business, and policy making communities about future tax reform possibilities.   Estelle Dauchy (Ernst & Young) and Laura Kalambokidis (University of Minnesota), former OTPR-affiliated students, pose with Joel Slemrod at the Chicago conference.

THE OFFICE OF TAX POLICY RESEARCH is a research office of the Stephen M. Ross School of Business at the University of Michigan. OTPR supports and disseminates academic research on all aspects of the tax system, with the goal of informing discussion about the future course of policy. We are non-partisan and advocate no particular policies.

This Web site is a guide to the activities we sponsor, to the findings of the research we have supported, and to the policy implications of that research.