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The Tax Policy Center Newsletter
November 28, 2007

undefinedInternational Tax Policy Forum and
Urban-Brookings Tax Policy Center

Who Pays the Corporate Tax in an Open Economy?
With a Keynote Address by former U.S. Treasury Secretary, Lawrence Summers


Date:Tuesday, December 18, 2007, 8:30 a.m.–1:30 p.m.
Location:Urban Institute, 2100 M St., NW, Washington, DC (entrance on 21st Street) 5th Floor, Katharine Graham Conference Center

This conference considers the distribution of corporate tax burdens in open economies. A fundamental insight of economics is that corporations do not pay taxes; people do. The people may be capital owners who earn lower after-tax profits, consumers who pay higher prices, or workers who receive reduced wages (or some combination of the three). Expanding international trade and investment may change who ultimately pays corporate taxes and thus the distribution of the U.S. corporate tax burden.

8:15 a.m.Registration
8:50 a.m.Introductory Remarks
John Samuels (GE) and Bill Gale (Brookings)
9:00 a.m.What do we know about who bears the corporate tax burden?
Moderator: James Hines (Michigan)
Presenter: Alan Auerbach (UC-Berkeley)
9:45 amHow does the U.S. government distribute corporate tax burdens?
Moderator: Alan Auerbach (UC-Berkeley)
Presenter: Alan Viard (AEI)
10:15 amEvidence of the impact of corporate taxation on wages and profits
Moderator: Glenn Hubbard (Columbia)
Presenters: Mihir Desai (Harvard) and Fritz Foley (Harvard)
Discussant: Kevin Hassett (AEI)
11:00-11:15Break
11:15 amIs it time to change the way the U.S. government distributes corporate tax burdens?
Moderator: Michael Graetz (Yale)
Presenters: Robert Carroll (U.S. Treasury), William Gale (Brookings Institution),
James Hines (Michigan) and William Randolph (CBO)
NoonLuncheon
12:30 pmKeynote Address: Lawrence Summers (Harvard)
1:15 pmAdjourn

To RSVP please register online or contact Julianna Koch at 202-261-5538 or jkoch@ui.urban.org.


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