Trans-Atlantic Public Economics Seminar: Tax and Transfer Systems

Hilary W. Hoynes and Tuomas Kosonen, Organizers

June 12-14, 2024

Format: 45 minutes for the presentation, 15 minutes for the discussant, and 15 minutes for general discussion.

Conference Code of Conduct

Wednesday, June 12
6:01 am
Co-sponsored by the National Bureau of Economic Research (NBER), VATT Institute for Economic Research (VATT) and Finnish Centre of Excellence in Tax Systems Research with an additional support from the Yrjö Jahnsson Foundation and Palkansaajasäätiö
Local Information
12:25 pm
Welcome: Hilary Hoynes & Tuomas Kosonen
12:26 am
Session 1, Chair: Tuomas Kosonen, VATT Institute for Economic Research
12:30 pm
Emmanuel Saez, University of California, Berkeley and NBER
Gabriel Zucman, University of California, Berkeley and NBER

Distributional Tax Analysis in Theory and Practice: Harberger Meets Diamond-Mirrlees (slides)
Discussant: Joel Slemrod, University of Michigan and NBER
1:45 pm
Break
1:47 pm
Session 2, Chair: Tuomas Matikka, VATT Institute for Economic Research
2:00 pm
Laurent Bach, ESSEC Business School
Arthur Guillouzouic, Paris School of Economics & IPP
Clement Malgouyres, CREST-IPP

Taxing Wealth in the Presence of Liquidity Constraints: Evidence from France (slides)
Discussant: Spencer Bastani, IFAU and Uppsala University
3:15 pm
Katrine Jakobsen, University of Copenhagen
Henrik Kleven, Princeton University and NBER
Jonas Kolsrud, Uppsala University
Camille Landais, London School of Economics
Mathilde Muñoz, University of California, Berkeley and NBER

Taxing Top Wealth: Migration Responses and their Aggregate Economic Implications
Discussant: Jukka Pirttila, University of Helsinki and FIT
4:30 pm
Break
5:00 pm
Introduction: Tuomas Kosonen
Keynote: Joel Slemrod, University of Michigan and NBER
None of Your Business: Some Thoughts on Tax Privacy
6:00 pm
Adjourn
7:00 pm
Dinner at Restaurant Haven, Eteläranta 16, Helsinki
Thursday, June 13
8:30 am
Coffee
8:56 am
Session 3, Chair: Jukka Pirttilä, University of Helsinki and FIT
9:00 am
Patrick J. Kennedy, University of California, Los Angeles and NBER
Christine L. Dobridge, Federal Reserve Board
Paul Landefeld, Joint Committee on Taxation
Jacob Mortenson, Joint Committee on Taxation

The Efficiency-Equity Tradeoff of the Corporate Income Tax: Evidence from the Tax Cuts and Jobs Act
Discussant: Andreas Peichl, University of Munich
10:15 am
Antoine B. Levy, University of California, Berkeley
Thomas Bezy, Paris School of Economics
Timothy McQuade, University of California, Berkeley and NBER

Insuring Landlords
Discussant: Jarkko Harju, Tampere University and FIT
11:30 am
Break
12:00 pm
Introduction: Hilary Hoynes
Keynote: Henrik Kleven, Princeton University and NBER
Equality of Opportunity vs Equality of Outcomes: A Theory of Optimal Predistribution
1:00 pm
Lunch
1:56 pm
Session 4, Chair: Hilary Hoynes, University of California, Berkeley and NBER
2:00 pm
Tuomas Kosonen, VATT Institute for Economic Research
Sami Jysmä, Tampere University
Riikka Savolainen, Swansea University

Studying a Sin Tax Scheme with Multiple Reforms
Discussant: Emmanuel Saez, University of California, Berkeley and NBER
3:15 pm
Adjourn
4:00 pm
Walk to Kauppatori pier
4:20 pm
Water bus to Suomenlinna island
6:30 pm
Water bus to Lonna island
7:00 pm
Dinner at Restaurant Lonna
Friday, June 14
8:30 am
Coffee
8:56 am
Session 5, Chair: Kaisa Kotakorpi, Tampere University and FIT
9:00 am
Marie Briere, Amundi Asset Management
James Poterba, Massachusetts Institute of Technology and NBER
Ariane Szafarz, Université Libre de Bruxelles

Precautionary Liquidity and Worker Decisions in French Employee Saving Plans
Discussant: Mathilde Muñoz, University of California, Berkeley and NBER
10:15 am
Matias Giaccobasso, VATT Institute for Economic Research and FIT

Growing Up Over the Social Safety Net: The Effects of a Cash Transfer Program on the Transition to Adulthood
Discussant: Hilary W. Hoynes, University of California, Berkeley and NBER
11:30 am
Break (grab box lunch)
11:44 am
Session 6, Chair: Jarkko Harju, Tampere University and FIT
12:00 pm
Elisabeth Artmann, Institute for Employment Research (IAB)
Nicola Fuchs-Schündeln, Goethe University Frankfurt
Giulia Giupponi, Bocconi University

Forward-Looking Labor Supply Responses to Changes in Pension Wealth: Evidence from Germany
Discussant: Hakan Selin, IFAU
1:15 pm
Annette Alstadsæter, Norwegian University of Life Sciences
Elisa Casi-Eberhard, NHH Norwegian School of Economics
Jakob Miethe, LMU Munich
Barbara Stage, WHU Otto Beisheim School of Management

Lost in Information: National Implementation of Global Tax Agreements
Discussant: Kaisa Kotakorpi, Tampere University and FIT
2:30 pm
Adjourn

Emergency Contact
Marjukka Hourunranta
marjukka.hourunranta@tuni.fi