Schedule
Tax Policy Analysis Using Large Panel Data Sets
of Tax Returns: An International Workshop
March 13-14, 2009
Office of Tax Policy Research
Stephen M. Ross School of Business,
University of Michigan
701 Tappan Street, Rm. 1240
Ann Arbor, MI
Organizers:
Henrik Kleven, London School of Economics
Wojciech Kopczuk, Columbia University
Joel Slemrod, University of Michigan
TENTATIVE AGENDA as of 3/02/2009
FRIDAY, MARCH 13
7:45-8:15 Continental Breakfast (Room R1240)
8:15-10:15 Session 1: Entrepreneurship
Income Taxes and the Probability to Become Self-Employed: The Case of Sweden
Åsa Hansson, Lund University
Discussant: William Gentry, Williams College
The Effect of the Polish Flat Tax on Taxable Income of Entrepreneurs
Wojciech Kopczuk, Columbia University
Discussant: Daliel Silverman, University of Michigan
10:15-10:30 Break
10:30-12:30 Session 2: Field Experiments
Information and Behavioral Responses to Taxation: Evidence from an Experiment with EITC Clients at H&R Block
Raj Chetty, University of California--Berkeley
Emmanuel Saez, University of California--Berkeley
Discussant: Hilary Hoynes, University of California--Davis
An Experimental Evaluation of Tax Evasion and Tax Enforcement in Denmark
Henrik Kleven, London School of Economics
Martin Knudsen, Danish Inland Revenue
Claus Thustrup Kreiner, University of Copenhagen
Søren Pedersen, Danish Inland Revenue
Emmanuel Saez, University of California--Berkeley
Discussant: Joel Slemrod, University of Michigan
12:30-1:30 Lunch (Room R1220)
Speaker: Michael Weber, Statistics of Income, U.S. Internal Revenue
Service: “Issues in Using U.S. Tax Return Panel Data”
1:30-4:45 Session 3: Labor Market Dynamics
The Effects of Taxes on Earnings: Evidence from a Cohort-Based Payroll Tax Reform in Greece
Manos Matsaganis, Athens University of Economics and Business
Emmanuel Saez, University of California--Berkeley
Panos Tsakloglou, Athens University of Economics and Business
Discussant: Bruce Meyer, University of Chicago Harris School
A New Method of Estimating Long-Run Responses to Tax Policies: Evidence from Denmark
Raj Chetty, University of California--Berkeley
Anders Frederiksen, Aarhus School of Business
John Friedman, University of California--Berkeley
Luigi Pistaferri, Stanford University
Discussant: Robert Moffitt, Johns Hopkins University
3:30-3:45 Break
6:00 Dinner (6th floor Colloquium)
SATURDAY, MARCH 14
7:45-8:15 Continental Breakfast (R1240)
8:15-10:20 Session 4: Taxes and Reported Income (shorter presentations)
Evidence on Income Growth among Highly-paid Occupations in U.S. Tax Return Data: What Can It Teach Us about Causes of Changing Income Inequality?
Bradley Heim, U.S. Department of the Treasury
Jon Bakija, Williams College
The Rich Are Not All the Same: Heterogeneous Tax Avoidance among High-Income U.S. Taxpayers
Gerald Auten, U.S. Department of the Treasury
Wojciech Kopczuk, Columbia University
Joel Slemrod, University of Michigan
Estimating the Elasticity of Reported Income Using a Large Panel of Danish Taxpayers
Henrik Kleven, London School of Economics
Esben Anton Schultz, Copenhagen Business School
10:20-10:40 Break
10:40-12:00 Session 5: Econometric Issues in the Taxable Income Elasticity Estimation (shorter presentations)
Panel Data Techniques and the Elasticity of Taxable Income
Seth Giertz, University of Nebraska
Estimation of Taxable Income Elasticity in a Nonlinear Budget Set Framework
Sören Blomquist, Uppsala University
Anil Kumar, Federal Reserve Bank of Dallas
12:00-1:00 Lunch (6th floor Colloquium)
1:00-4:45 Session 6: Labor Supply
The Rise in Female Employment and the Role of Tax Incentives
Håkan Selin, Uppsala University
Taxation and Family Labor Supply
Alexander Gelber, Harvard University
3:00-3:15 Break
A Model of Collective Labor Supply: Evidence from Sweden
Kelly Ragan, Stockholm School of Economics
4:00-4:30 Session 7: Closing Discussion