Submissions of related topics, empirical and theoretical, related to the effects of personal income tax on household and firm behavior would be beneficial. New research on traditional topics, such as tax effects on labor supply, household savings, and portfolio choice, is welcome. However, more recent evidence suggests that taxable income is much more responsive than either labor supply or savings. What else is responding to taxes? Possibilities include forms of compensation, rates of self-employment, dividend payout rates, where and when income is reported, firms' choice of organizational form, rates of tax evasion, the size of the informal economy, and cross-border migration of people or economic activity. There are also a variety of other elements in the personal income tax base, e.g. itemized deductions, that can respond to taxes. Papers examining how taxes affect these other aspects of behavior are particularly welcome.
The conference will be more interested in empirically oriented research and will accept theoretical research. Papers will be selected on the basis of abstracts of about 750 words or, when possible, completed papers. The deadline for submission is October 1, 2013. Authors chosen to present papers will be notified by November 1, 2013. The NBER and IAS will cover the cost of economy-class travel, and local expenses for participants. Authors should send by email their abstracts to Roger Gordon, at rogordon@ucsd.edu.
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