| Assessing the Effects of Corporate Taxation |
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| Start: |
Monday, March 17, 2008
9:00 AM
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| End: |
Monday, March 17, 2008
3:15 PM
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| Location: |
Wohlstetter Conference Center, Twelfth Floor, AEI
1150 Seventeenth Street, N.W., Washington, D.C. 20036
Directions to AEI |
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Many countries have restructured their corporate income taxes in recent years, mainly through reductions in tax rates. These international changes have put pressure on the United States to reform its corporate tax, little changed since 1986. Should the United States follow these overseas trends? At this seminar, eminent economists and tax experts will examine the impact of the current U.S. corporate income tax on corporate behavior and on national economic prosperity.
This event is cosponsored by the Forum for Analysis of Corporate Taxation.
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8:45 a.m. |
Registration and Breakfast |
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9:00 |
Welcome: |
Robin Beran, Caterpillar Inc. |
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Kevin A. Hassett, AEI |
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9:05 |
Panel I: |
Effects of Recent Tax Law Changes on Corporate Investment |
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Presenter: |
Kevin A. Hassett, AEI |
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Discussants: |
Robert Carroll, American University and Tax Foundation |
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Roger H. Gordon, University of California, San Diego |
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R. Glenn Hubbard, AEI and Columbia University |
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9:45 |
Panel II: |
Effects of Corporate Taxes on Investment and Entrepreneurship |
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Presenter: |
Andrei Shleifer, Harvard University |
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Discussants: |
William M. Gentry, Williams College |
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Jane G. Gravelle, Congressional Research Service |
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Moderator: |
R. Glenn Hubbard, AEI and Columbia University |
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10:30 |
Break |
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11:00 |
Panel III: |
Corporate Taxation and Corporate Borrowing |
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Presenter: |
Roger H. Gordon, University of California, San Diego |
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Discussants: |
Mihir A. Desai, Harvard Business School |
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Eric J. Toder, Urban Institute |
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Moderator: |
Alan J. Auerbach, University of California, Berkeley |
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11:45 |
Panel IV: |
Corporate Taxes and Wages |
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Presenter: |
Fritz Foley, Harvard Business School |
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Discussants: |
Jared Bernstein, Economic Policy Institute |
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William C. Randolph, Congressional Budget Office |
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Moderator: |
Alan J. Auerbach, University of California, Berkeley |
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12:30 p.m. |
Panel V: |
Luncheon Discussion of Corporate Tax Reform |
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Discussants: |
Douglas J. Holtz-Eakin, Peterson Institute and John McCain 2008 |
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Jonathan Talisman, Capitol Tax Partners |
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Moderator: |
Gerald F. Seib, Wall Street Journal |
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1:45 |
Panel VI: |
Corporate Taxes and International Portfolio Investment |
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Presenter: |
Dhammika Dharmapala, University of Connecticut |
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Discussants: |
Harry Grubert, U.S. Department of the Treasury |
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Rosanne Altshuler, Rutgers University |
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Moderator: |
Kevin A. Hassett, AEI |
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2:30 |
Panel VII: |
Understanding the Recent Patterns of Net Operating Losses |
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Presenter: |
Rosanne Altshuler, Rutgers University |
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Discussants: |
Thomas A. Barthold, Joint Committee on Taxation |
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James R. Hines, Jr., University of Michigan |
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Moderator: |
Kevin A. Hassett, AEI |
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3:15 |
Adjournment |
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More Information
Scott Ganz
American Enterprise Institute
1150 Seventeenth Street, N.W.
Washington, DC 20036
Phone: 202-862-4873
E-mail: scott.ganz@aei.org
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Media Inquiries
Veronique Rodman
American Enterprise Institute
1150 Seventeenth Street, N.W.
Washington, DC 20036
Phone: 202-862-4870
E-mail: VRodman@aei.org
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| AEI Print Index No. 22867 |
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| Related Material |
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| Speaker biographies |
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Panel I-Auerbach, Chaney and Hassett, Dividend Taxes, Partial Expensing and Business Fixed Investment
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Panel II-Shleifer, The effect of corporate taxes on investment and entrepreneurship
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Panel III-Gordon, Taxation and Corporate Use of Debt
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Panel IV-Desai, Foley and Hines, Labor and Capital Shares of the Corporate Tax Burden
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Panel VI-Desai and Dharmapala, Taxes, Institutions and Foreign Diversification Opportunities
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Panel VII-Altshuler, Auerbach, Cooper and Knittel, Understanding U.S. Corporate Tax Losses
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