Author: Stephanie Harden

Who’s on (the 1040) First? Determinants and Consequences of Spouses’ Name Order on Joint Returns

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…

Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes

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…

PFFLS Schedule, Fall 2022

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 …

Past Events 1995-2018

OTPR’s 30th Anniversary CelebrationJune 22-23, 2018Ann Arbor, MI Michigan Tax InvitationalJune 10-11, 2016Ann Arbor, MI Tax Systems ConferenceOctober 9-10, 2014Oxford, UK International Institute of Public Finance’s Annual CongressAugust 20-23, 2014Lugano, CH Michigan Tax InvitationalJune 6-7, 2014Ann Arbor, MI Rethinking the Taxation of the Financial Sector in the Light of the Recent CrisisFebruary 5, 2010New York,…

National Tax Association Annual Conference 2020

November 18 – 21, 2020 The regular OTPR Family and Friends Dinner did not take place but that did not stop us from having an evening gathering.  In addition to recognizing promotions and awards, we played OTPR Jeopardy.  Finally, we separated into subject breakout rooms where our alumni (and current faculty) spent time answering questions and…

OTPR’s 30th Anniversary Celebration

June 22-23, 2018 The first day’s events were live streamed and can be found at the following two links: Morning (https://rossmedia.bus.umich.edu/rossmedia/Play/b4df92765b9d477fb54f50b1545e94571d) Afternoon (https://rossmedia.bus.umich.edu/rossmedia/Play/3ad4edec5b9c4c2b816e2daaf69b1b511d) The conference was well attended by more than 150 people representing 12 different countries, as well as Federal government offices such as the Joint Committee on Taxation, Congressional Budget Office, Office of Tax…

National Tax Association Annual Meetings in Philadelphia 

November 9-11, 2017 This year’s NTA meetings were particularly exciting for a number of reasons:  Jacob Bastian received the co-Dissertation Award, Sara LaLumia received the Best NTJ Paper Award, and Jim Hines received the Holland Medal for Lifetime Achievement.  Can we say that Michigan was in the house?!!! Jacob is being congratulated by NTA President Victoria Perry. Jim surrounded by…