Subnati onal Government Competi ti on
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JULY 2014
THE OFFICE OF TAX POLICY RESEARCH is a research office at the Stephen M. Ross School of Business at the University of Michigan. OTPR
supports and disseminates academic research on all aspects of the tax system, with the goal of informing discussion about the future
course of policy. We are non-partisan and advocate no particular policies.
Subnational Government Competition
OTPR has already sponsored two conferences so far this year. In April, 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. Conference planners David Agrawal,
Bill Fox, and Joel Slemrod convened a great group that shared expertise and engaging discussion.
The topic of competition was addressed in three complementary modules: (1) fiscal (tax) competition, (2) competition
in urban areas, and (3) competition in education. The conference was held on April 25 and April 26 at the prestigious
Howard H. Baker, Jr. Center for Public Policy at the University of Tennessee, Knoxville.
Among the more than 70 people attending were participants
from both American and Canadian academic institutions, as
well as representatives from the Multistate Tax Commission,
Lincoln Institute of Land Policy, and the Federal Reserve
Board. Six of the papers presented will be published, subject
to review, in an upcoming edition of the National Tax Journal.
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Dinner was held at the University of Tennessee Neyland Stadium Skybox overlooking the city of Knoxville.
Since statistics are very important to the “tax”
crowd, please note that this conference had
an anomalously large number of participants
named “David.” Four of them are shown
in the picture to the right (from left to right,
David Figlio, David Wildasin, David Albouy,
and David Agrawal). Also in attendance were
David Merriman and W. David Bradford.
OTPR is deeply indebted to the University of Tennessee organizers for helping to plan this event, as well as to their
amazing student helpers.
Carrie, Betty, and Joan Student Helpers
Julia, David, and Kristin
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M-TAXI 2014
The second conference, held on June 6 and June 7 at the Ross School of Business, was our third M-TAXI (Michigan
Tax Invitational) alumni conference. We were delighted to welcome back OTPR-affiliated alumni Lillian Mills,
University of Texas at Austin (1997), Claudio Agostini, Universidad Adolfo Ibáñez (2003), Naomi Feldman, Board of
Governors of the Federal Reserve System (2004), Austin Nichols, Urban Institute (2005), Sara LaLumia, Williams
College (2006), Alison Felix, Federal Reserve Bank of Kansas City (2007), Estelle Dauchy, New Economic School,
Moscow (2007), James Sallee, University of Chicago (2008), Adam Cole, U.S. Department of the Treasury (2009),
Shanti Ramnath, U.S. Department of the Treasury (2010), Laura Kawano, U.S. Department of the Treasury (2010),
Sebastien Bradley, Drexel University (2011), Nathan Seegert, University of Utah, (2013), Jeffrey Hoopes, The Ohio
State University (2013), and David Cashin, Board of Governors of the Federal Reserve System (2013), along with our
current Ph.D. students.
The papers covered such topics as:
• optimal taxation
• state and local taxation
• political economy
• inequality, mobility, and the top 1%
• tax systems, and
• corporate behavioral responses to taxation.
In addition, we were honored to have Roger Gordon, Professor of
Economics at the University of California, San Diego as our luncheon
speaker. Roger worked closely with Joel and Jim when he was here
at Michigan and referred to those collaborations in his talk entitled
“Implementing a Progressive Consumption Tax through Use of Registered
Accounts: Economic Implications.”
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One of the highlights of M-TAXI 2014 was dinner at the Slemrod’s – the venue was perfect, the food was excellent,
the company outstanding, and even the weather cooperated!
Starring: OTPR Alumni
OTPR is proud to announce that the newly appointed dean of the University
of North Carolina Kenan-Flagler Business School is Douglas Shackelford (1990
Michigan Ph.D. and OTPR alumnus). A UNC faculty member since 1990, Doug
had served as associate dean of MBA at UNC since 2010, as well as senior
associate dean for academic affairs from 2003-2007, and associate dean of the
Master of Accounting Program from 1998-2002. In addition, he is director of
the UNC Tax Center, which he founded in 2001. According to UNC Chancellor
Carol Folt, an international search was conducted but “Ultimately, Doug
became the clear choice to lead UNC Kenan-Flagler and ensure its continued
success.” Executive Vice Chancellor and Provost James W. Dean, Jr. called Doug
“a seasoned academic leader and an internally recognized scholar and business
educator.” He is a research associate in public economics at the National
Bureau of Economic Research and has held visiting faculty positions at Stanford
University, Universiteit Maastricht in the Netherlands, and Oxford University.
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Claudio Agostini, OTPR International Affiliate and 2003 Michigan
graduate, along with Claudia Martinez (another OTPR-affiliated
who graduated in 2007), were awarded the 2013 International
Institute of Public Finance Public Policy Award for their paper titled
“Tax Enforcement Effects on Diesel Tax Evasion in Chile: Evidence
from a Regression Discontinuity Design.”
Tax reform is high on the discussion list of the Chilean government.
Claudio has been quoted in numerous publications, interviewed
on radio, and writes a monthly Op Ed in a financial newspaper
titled Diario Financiero. His tax expertise is being quoted not only
in Chile but in Bloomberg News online -- http://www.bloomberg.
com/news/2014-04-14/rich-deducting-groceries-in-chile-target-of-
bachelet-plan-taxes.html.
OTPR Family Tree
As many of you know, last year OTPR started on a very ambitious project to populate our Family
Tree. We are proud to say that Part 1 has been completed and includes all 41 of Joel’s advisees
through 2013, and their Ph.D. students, and their Ph.D. students, etc.
In the upcoming year, we will be focusing on Part 2, which will include all of Jim’s advisees – stay
tuned!
BTW, if you have any updates to the 2013 version, please send them along to Mary at ceccanes@
umich.edu
As we have mentioned before, we are always open to hearing about any collaboration ideas you
may have regarding projects and/or conferences and to hear of your accomplishments so we can
proudly mention them in our next newsletter.
Nondiscrimination Policy Statement
The University of Michigan, as an equal opportunity/affirmative action employer, complies with all applicable federal and state laws regarding
nondiscrimination and affirmative action. The University of Michigan is committed to a policy of equal opportunity for all persons and does not
discriminate on the basis of race, color, national origin, age, marital status, sex, sexual orientation, gender identity, gender expression, disability,
religion, height, weight, or veteran status in employment, educational programs and activities, and admissions. Inquiries or complaints may be
addressed to the Senior Director for Institutional Equity, and Title IX/Section 504/ADA Coordinator, Office of Institutional Equity, 2072 Administrative
Services Building, Ann Arbor, Michigan 48109-1432, 734-763-0235, TTY 734-647-1388. For other University of Michigan information call 734-764-
1817.
List of Regents for University Publications
Mark J. Berstein Laurence B. Deitch Olivia P. Maynard Andrew C. Richner
Farmington Hills Bloomfield Hills Goodrich Grosse Pointe Park
Julia Donovan Darlow Denise Ilitch Andrea Fischer Newman Katherine E. White
Ann Arbor Bingham Farms Ann Arbor Ann Arbor
Mary Sue Coleman (ex officio)
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