NATIONAL BUREAU OF ECONOMIC RESEARCH

Incentive and Distributional Consequences of Tax Expenditures

James Poterba, Organizer

March 27-29, 2008

Hyatt Regency Coconut Point

5001 Coconut Road

Bonita Springs, Florida

Program

Thursday, March 27:
7:30 pm	Reception and Dinner
Friday, March 28:
7:45 am	Continental Breakfast
8:15 am	Rosanne Altshuler, Rutgers University
	Robert Dietz, NAHB
	Reconsidering Tax Expenditure Estimation: Challenges and Reforms
	Discussant:  Thomas Barthold, Joint Committee on Taxation
9:15 am	Robert Carroll, Tax Foundation
	David Joulfaian and James Mackie, U.S. Treasury Department
	Income versus Consumption Tax Baselines for Tax Expenditures
	Discussant:  Eric Toder, Urban Institute
10:15 am	Coffee Break
10:45 am	Susan Guthrie
	James Hines, University of Michigan and NBER
	Tax Expenditures and Government Purchases: The Case of U.S. Military Procurement Contracts after the Tax Reform Act of 1986
	Discussant:  Christopher Heady, OECD
11:45 am	Jonathan Gruber, MIT and NBER
	The Tax Exclusion for Employer-Sponsored Health Insurance
	Discussant:  Leonard Burman, Urban Institute
12:45 pm	Lunch and Afternoon Free
4:30 pm	Deena Ackerman and Gerald Auten, U.S. Treasury Department
	Tax Expenditures from Noncash Charitable Contributions
	Discussant:  John Karl Scholz, University of Wisconsin and NBER
5:30 pm	Jon Bakija, Williams College
	Bradley Heim, U.S. Treasury Department
	How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation
	Discussant:  Daniel Feenberg, NBER
6:30 pm	Adjourn
7:00 pm	Reception and Dinner
Saturday, March 29:
7:45 am	Continental Breakfast
8:15 am	James Poterba, MIT and NBER
	Todd Sinai, University of Pennsylvania and NBER
	Revenue Cost and Incentive Effects of Tax Expenditures for Owner-Occupied Housing
	Discussant:  George Zodrow, Rice University
9:15 am	Mihir Desai and Monica Singhal, Harvard University and NBER
	Dhammika Dharmapala, University of Connecticut
	Investable Tax Credits: The Case of the Low Income Housing Tax Credit
	Discussant:  Therese McGuire, Northwestern University
10:15 am	Coffee Break
10:45 am	Nada Eissa, Georgetown University and NBER
	Hilary Hoynes, UC, Davis and NBER
	Redistribution and Tax Expenditures: The Earned Income Tax Credit
	Discussant:  Emmanuel Saez, UC, Berkeley and NBER
11:45 am	Gilbert Metcalf, Tufts University and NBER
	Tax Expenditures for State and Local Tax Payments
	Discussant:  Roger Gordon, UC, San Diego and NBER
12:45 pm	Lunch
1:30 pm	James Poterba, MIT and NBER
	Arturo Ramirez Verdugo, Protego
	Portfolio Substitution and the Tax Expenditure for State and Local Government Borrowing
	Discussant:  William Gentry, Williams College
2:30 pm	Adjourn
3/24/08