38th Annual NBER Tax Policy and the Economy Conference

September 21, 2023

National Press Club, 529 14th Street, N.W., Washington DC. Zoom

Conference Code of Conduct

Thursday, September 21
8:00 am
Registration and Continental Breakfast
8:30 am
Introductory Remarks by Robert Moffitt
8:35 am
John Guyton, Internal Revenue Service
Kara Leibel, Internal Revenue Service
Dayanand S. Manoli, Georgetown University and NBER
Ankur Patel, Department of the Treasury
Mark Payne, Internal Revenue Service
Brenda Schafer, Internal Revenue Service

The Effects of EITC Correspondence Audits on Low-Income Earners
9:10 am
Janet Holtzblatt, Urban Institute
Swati Joshi, Brookings Institution
Nora R. Cahill, Harvard Kennedy School
William Gale, Brookings Institution

Racial Disparities in the Income Tax Treatment of Marriage
9:45 am
Break
10:00 am
Jaya Wen, Harvard University
Nancy Qian, Northwestern University and NBER
Yu Liu, Fudan University
Haichao Fan, Shanghai University of Finance and Economics

The Dynamic Effects of Computerizing VAT Invoices in China
10:35 am
Niels Johannesen, University of Oxford
Daniel Reck, University of Maryland and NBER
Max Risch, Carnegie Mellon University
Joel Slemrod, University of Michigan and NBER
John Guyton, Internal Revenue Service
Patrick Langetieg, Internal Revenue Service

The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households
11:10 am
Break
11:25 am
Louis Kaplow, Harvard University and NBER

Optimal Income Taxation and Charitable Giving
12:00 n
Roger H. Gordon, University of California, San Diego and NBER

Carbon Taxes: Many Strengths, but Key Weaknesses
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