Abstract: Married couples filing a joint return put the male name first 88.1% of the time in tax year 2020, down from 97.3% in 1996. The man’s name is more likely to go first the larger is the fraction of the couple’s allocable income that goes to him, and the older is the couple. Based…
Abstract We find that sin-good purchases are highly concentrated, with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin-tax burdens are poorly explained by demographics (including income), but are well explained by eight household clusters defined by purchasing patterns. The two most taxed clusters comprise 8% of households, pay…
Meets Mondays, 12-12:50 pm. Buffet lunch starting at 11:30 am August 29 Katherine Michelmore (UM faculty)- Room B0570September 5 NO PFFLS (Labor Day) -Room B0570September 12 Basit Zafar (UM faculty) – Room B0570September 19 Lea Bart (joint work with Emily Horton) -Room B0570September 26 …
While policymakers struggle with identifying and enacting the appropriate short-term policy response to the recent financial crisis and economic downturn, both academics and policymakers are examining the causes of the crisis and what lessons this might bring to bear on longer-term policy. With near unanimity attention to both the causes and appropriate long-term policy, the…
Meets Mondays from 4:00-5:20 (Room R0320) August 29 NO SEMINAR September 5 NO SEMINAR (LABOR DAY), JOINT IO SEMINAR FRIDAY-Jon Kolstad (Berkeley)September 12 Yiqun Chen (UIC)September 19 Tamar Oostrom (Ohio State)September 26 Stephanie KarolOctober 3 Nathan MatherOctober 10 Evelyn…
OTPR’s fourth Michigan Tax Invitational (M-TAXI) was held on June 10-11, 2016. Once again, more than 55 current and former OTPR-affiliated alumni convened in Ann Arbor for this 1 1/2-day conference. Alumni from 1994 through 2014 included academics in accounting, law, and economics, as well as the business community — Ford Motor Credit Company. In addition, members of…
Professor Joel Slemrod recently spoke at the International Institute of Public Finance’s Annual Congress held in Lugano, Switzerland. OTPR was well represented at IIPF by our affiliated alumni either presenting or co-authoring papers (including one of our current students)! Claudio Agostini (2003) David Agrawal (2012) Sebastien Bradley (2011) Estelle Dauchy (2007) Naomi Feldman (2004) Makoto…
OTPR’s third Michigan Tax Invitational (M-TAXI) was held on June 6 – 7, 2014. More than 55 current and former OTPR-affiliated alumni convened in Ann Arbor for this 1 1/2-day conference. Alumni from 1997 through 2013 included academics in accounting and economics, as well as members of the Federal Reserve Board, U.S. Department of the…
In April 2014, we teamed up with the University of Tennessee, Knoxville (Center for Business and Economic Research) and the University of Georgia (Department of Economics) to convene leading academic economists and accountants to study competition in subnational governments and urban areas, and present their findings in an open conference. The competition was studied and presented…
In 2008, the CESifo Group and the International Institute of Public Finance (IIPF) established the Richard Musgrave Visiting Professorship to honor the memory of one of Public Finance’s greatest scholars. This annual prize honors an outstanding scholar in the area of Public Finance. With this award, the prize winner is also named a Distinguished CESifo…
