NTA Spring Symposium 2019

It starts tomorrow at the National Press Club in Washington DC. I’ll be there both days and presenting on Friday, so say hello if you see me around.

THURSDAY, MAY 16

8:45-9:00 am

WELCOME AND INTRODUCTION

Andrew Lyon, President, National Tax Association

9:00-10:30 am

UNCERTAINTY (A Panel Discussion)

Organizer: Kyle Pomerleau, Tax Foundation
Moderator: Richard Rubin, The Wall Street Journal
Panelists: 
Jennifer Blouin, The Wharton School, University of Pennsylvania
Chye-Ching Huang, Center on Budget and Policy Priorities
Jeff Wrase, Senate Finance Committee

10:30-10:45 am

BREAK

10:45-12:15 pm

UNFUNDED RETIREMENT LIABILITIES

Organizer: Jean-Pierre Aubry, Center for Retirement Research at Boston College
Moderator: Ranjana Madhusudhan, New Jersey Department of the Treasury

Will Pensions and OPEBs Break State and Local Budgets An Update (SLIDES)

Jean-Pierre Aubry, Center for Retirement Research at Boston College

How to Pay for Social Security’s Missing Trust Fund(SLIDES)
Geoffrey Sanzenbacher, Center for Retirement Research at Boston College

The Public Finance of State and Local Pension Sustainability
Jamie Lenney, Bank of England, Byron Lutz, Board of Governors of the Federal Reserve System, and Louise Sheiner, Brookings Institution

Discussant: Richard Johnson, Urban Institute

12:15-1:45 pm

LUNCHEON

Speaker: Lael Brainard, Member of the Board of Governors of the Federal Reserve System
Presentation of Davie-Davis Award for Public Service

2:00-3:30 pm

TCJA’S INTERNATIONAL PROVISIONS—REFLECTIONS ON THE FIRST YEAR

Organizer: George Plesko, University of Connecticut (for the American Tax Policy Institute)
Moderator: Mindy Herzfeld, University of Florida

Has TCJA Changed the Geometry of International Tax Planning A Riff on Circles, Squares, and Triangles (SLIDES)
Michael Donohoe, University of Illinois at Urbana-Champaign, Gary McGill, University of Florida, and Edmund Outslay, Michigan State University

Discussants: 
Todd Castagno, Morgan Stanley
David Noren, McDermott Will & Emery LLP

3:30-3:45 pm

BREAK

3:45-5:15 pm

OVERLAPPING GENERATIONS MODEL ROUNDTABLE MODEL COMPARISONS FROM A STYLIZED SOCIAL SECURITY EXPERIMENT (SLIDES)

Organizer: James Mackie, Ernst & Young LLP
Moderator: Larry Kotlikoff, Boston University
Summary of Results: Kerk Phillips, Congressional Budget Office
Panelists: 
Seth Benzell, Boston University
John Diamond, Rice University
Richard Evans, University of Chicago
Jagadeesh Gokhale, Penn Wharton Budget Model
Rachel Moore, Joint Committee on Taxation
Brandon Pizzola, Ernst & Young LLP

5:15-6:15 pm

RECEPTION

FRIDAY, MAY 17

9:00-10:30 am

ALTERNATIVE REVENUE SOURCES AND SIN TAXES

Organizer: Dennis Zimmerman, American Tax Policy Institute (for the American Tax Policy Institute)
Moderator: Roberta Mann, University of Oregon Law School

Using Climate Policy To Address Inequality Rethinking the Green New Deal (SLIDES)
Aparna Mathur, American Enterprise Institute

States’ Growing Dependence on Sin Taxes
Richard Auxier and Lucy Dadayan, Urban-Brookings Tax Policy Center

Wealth Taxation and Policy Uncertainty
Daniel Hemel, University of Chicago Law School

Discussants: 
Len Burman, Urban-Brookings Tax Policy Center
Norton Francis, Director of Revenue Estimation, DC Office of the Chief Financial Officer
Jason Oh, UCLA School of Law

10:30-10:45 am

BREAK

10:45-12:15 pm

STATE AND LOCAL SALES TAXES IN THE POST-WAYFAIR ERA

Organizers: John Mikesell and Justin Ross, Indiana University
Moderator: Joseph Cordes, George Washington University

The Barriers Created by Complexity: A State-by-State Analysis of Local Sales Tax Laws in Light of the Wayfair Ruling 
Whitney Afonso, University of North Carolina

How Wayfair Changed Everything But Also Nothing (SLIDES)
Jared Walczak, Tax Foundation

After Wayfair What are State Use Taxes Worth (SLIDES)
John Mikesell and Justin Ross, Indiana University

The Pennsylvania Experience After Wayfair (SLIDES)
Amy Gill, Pennsylvania Department of Revenue

Discussants:
Ranjana Madhusudhan, New Jersey Department of Treasury
Felipe Lozano-Rojas, Indiana University

12:15-1:45 pm

LUNCHEON

Speaker: Dana Trier, Davis Polk & Wardwell

2:00-3:30 pm

DIGITAL TAXES

Organizer: Itai Grinberg, Georgetown University Law Center
Moderator: Itai Grinberg, Georgetown University Law Center

Recent Developments in Digital Services Taxes: The UK Debate
John Vella, Oxford University

The Superiority of the Digital Services Tax to Significant Digital Presence Proposals (SLIDES)
Wei Cui, University of British Columbia

Superiority of the VAT to Turnover Tax as an Indirect Tax on Digital Services (SLIDES)

Superiority of the VAT to Turnover Tax as an Indirect Tax on Digital Services (Paper)

Karl Russo, PricewaterhouseCoopers LLP

What Do We Know About Global Residual Profit Allocation? A First Assessment of its Efficiency and Revenue Impact
Sebastian BeerRuud de MooijShafik HebousMichael Keen, and Li Liu, International Monetary Fund

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