38th Annual NBER Tax Policy and the Economy Conference
Supported by the Lynde and Harry Bradley Foundation
September 21, 2023
National Press Club, 529 14th Street, N.W., Washington DC. Zoom

Thursday, September 21

8:00 am

Registration and Continental Breakfast

8:30 am

Introductory Remarks by Robert Moffitt

8:35 am

The Effects of EITC Correspondence Audits on Low-Income Earners

John Guyton, Internal Revenue Service
Kara Leibel, Internal Revenue Service
Dayanand S. Manoli, Georgetown University and NBER
Ankur Patel, U.S. Department of the Treasury
Mark Payne, Internal Revenue Service
Brenda Schafer, Internal Revenue Service

9:10 am

Racial Disparities in the Income Tax Treatment of Marriage

Janet Holtzblatt, The Urban Institute
Swati Joshi, The Brookings Institution
Nora R. Cahill, Harvard University
William Gale, The Brookings Institution

9:45 am

Break

10:00 am

The Dynamic Effects of Computerizing VAT Invoices in China

Jaya Wen, Harvard University
Nancy Qian, Northwestern University and NBER
Yu Liu, Fudan University
Haichao Fan, Shanghai University of Finance and Economics

10:35 am

The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households

Niels Johannesen, University of Oxford
Daniel Reck, University of Maryland, College Park and NBER
Max Risch, Carnegie Mellon University
Joel Slemrod, University of Michigan and NBER
John Guyton, Internal Revenue Service
Patrick Langetieg, Internal Revenue Service

11:10 am

Break

11:25 am

Optimal Income Taxation and Charitable Giving

Louis Kaplow, Harvard University and NBER

12:00 n

Carbon Taxes: Many Strengths, but Key Weaknesses

Roger H. Gordon, University of California, San Diego and NBER

12:35 pm

Closing Comments

12:45 pm

Lunch

Lunch Speaker:
Zachary Liscow, Yale Law School and former Chief Economist, Office of Management and Budget
(slides)

2:00 pm

Adjourn