• Grant Applications • Sponsored Research

The American Tax Policy Institute (ATPI) makes grants to support research on important aspects of tax policy. It is pleased to request proposals for such grants. Such requests may be for either "Conferences" or "Papers" as described below.

Conferences

ATPI is seeking proposals for it to sponsor one- or two-day conferences on topics that will offer scholars, experts, practitioners, opinion leaders, and policymakers an in-depth and ground-breaking analysis of critical tax policy issues. Such conferences should normally involve new papers that are prepared and discussed by experts from the economics, accounting and legal fields, and should give experts in the different fields the opportunity to interact.

ATPI's Director of Projects and one or more of its board members would work with the organizer to determine mutually agreeable topics, speakers, commentators, date, location and other procedures. The conferences should be open to the public, including the press, and should allow for audience participation. Normally the conference should be held in Washington, DC so that government persons can easily attend.

ATPI is currently particularly interested in sponsoring conferences on the topics listed in the attached document. However, all topics will be considered. (pdf)

A person seeking a grant to organize a conference should provide a detailed description of the proposed conference and the background of the organizers. The programs for recent ATPI conferences are available for inspection in the attached document. (pdf). The description should include the conference format, a list of proposed topics for papers, potential speakers, the timing of the project, a proposed location, a detailed budget, and any other potential sources of funds.

ATPI will fund travel, limited administrative and other expenses, and possibly honoraria, for such conferences. ATPI would prefer to fund the expenses of the organizer of a conference rather than to organize a conference itself. However, if the person seeking the grant does not have the personnel or facilities to organize a conference, ATPI may be able to hire a third party to organize the conference subject to the constraints of the proposed budget. In addition, ATPI may be able to assist in procuring a location in Washington DC if necessary. ATPI will look favorably on proposals involving more than one co-sponsor sharing the cost of a conference.

Requests will first be reviewed by the ATPI Director of Projects and the Projects Committee, which may suggest revisions to grant requests to maximize the likelihood of the request being approved by the ATPI Board of Trustees. As noted above, once the grant is approved, ATPI will work with the organizer in putting on the conference.

A grant proposal may be submitted at any time during the year. The ATPI Board of Trustees generally will consider proposals at one of its semiannual meetings in January and July. However, if special circumstances necessitate quicker action, special telephonic meetings of the board are possible. In any event, it is advisable to contact the Director of Projects regarding a possible proposal well in advance of a board meeting. This will permit the Director and the Projects Committee to have time to review the proposal and to make suggestions to maximize the likelihood that it will be approved by the board.

Papers

In the past, ATPI has provided grants, generally of $10,000 to $25,000, to individual authors of papers on tax policy. ATPI has primarily shifted its focus to sponsoring conferences as described above. However, in unusual situations, ATPI will still consider making a grant to cover out-of-pocket expenses to an author writing a paper on a topic of interest to ATPI. A request for such a grant should explain the importance of the topic and the reason why a grant from ATPI is necessary for the author to complete the project. An author intending to request such a grant may wish to consult with the Director of Projects in advance of submitting a request, to determine if ATPI would consider the request.

For Additional Information and Grant Requests

Please submit any questions or proposals to Dennis Zimmerman, the Director of Projects, at dennis.zimmerman43@gmail.com.

Research for these articles were supported by grants from the American Tax Policy Institute (ATPI). Views expressed are those of the authors.

Published Research Papers

• Eric Jensen: Taxation and Doing Business in Indian Country, 60 Maine Law Review 1 (2008)

• Diane Ring: International tax Relations: Theory and Implications, 60 Tax Law Review 83 (2007).

• Stephen D. Holt: Making Work Really Pay: Income Support & Marginal Effective Tax Rates - Among Low-Income Working Households (doc) Published as “Marginal Tax rates Facing Low- and Moderate-Income Workers who Participate in Means-tested Transfer Program”, National Tax Journal, Volume LX, No. 2, 253 (June 2007). Co-authored with Jennifer Romich.

• Michael Livingston: From Milan to Mumbai, Changing in tel Aviv: Reflections on Progressive Taxation and “Progressive” Politics in a Globalized but Still Local World, 54 American Journal Comparative Law 555 (2006).

• Tracy A. Kaye: Tax Discrimination: A Comparative Analysis of U.S. and EU Approaches (pdf) 7 florida Tax Review 47 (2005).

• David Brunori, Joseph J. Cordes: The State Corporate Income Tax:  Recent Trends for a Troubled Tax (pdf)

• Austan Goolsbee, Joel Slemrod:  Playing with Fire: Cigarettes, Taxes and Competition from the Internet (doc)

• Arthur J. Cockfield: The Rise of the OECD as Informal 'world tax organization' through National Responses to E-commerce Tax Challenges. (pdf) 8 Yale Journal of Law and Technology 136 (2006).

• George Zodrow: Optimal Commodity Taxation of Traditional and Electronic Commerce (pdf)

• Paul L. Caron: Tax Archaeology (pdf)
  Tax Stories: Introduction

  • Joseph M. Dodge, Stearns, Weaver: The Story of Glenshaw Glass: Toward a Modern Concept of Gross Income (pdf)
    ATPI Abstract Chapter 1

  • Marjorie E. Kornhauser: The Story of Eisner v. Macomber: The Continuing Role of “Realization” in Tax Law and Policy (pdf)
    ATPI Abstract Chapter 2

  • Deborah H. Schenk, Marilynn and Ronald Grossman: The Story of Kirby Lumber, the Many Faces of Discharge of Indebtedness Income. (pdf)
    ATPI Abstract Chapter 3

  • Karen B. Brown, Donald Phillip Rothschild: The Story of Davis: Transfers of Property Pursuant to Divorce (pdf)
    ATPI Abstract Chapter 4

  • Newman: Welch v. Helvering (pdf)
    ATPI Abstract Chapter 5

  • Joseph Bankman: The Story of INDOPCO: What went wrong in the Capitalization v. Deduction Debate? (pdf)
    ATPI Abstract Chapter 6

  • George K. Yin, Howard W. Smith: The Story of Crane: How a Widow’s Misfortune Led to Tax Shelters (pdf)
    October 30, 2002 revision
    ATPI Abstract Chapter 7

  • Russell K. Osgood: The Story of Schlude: The Origins of the Tax/Financial Accounting GA(A)P (pdf)
    ATPI Abstract Chapter 8

  • Patricia A. Cain: The Story of Earl: How Echoes (and Metaphors) from the Past Continue to Shape the Assignment of Income Doctrine (pdf)
    ATPI Abstract Chapter 9

  • Daniel N. Shaviro: The Story of Knetsch: Judicial Doctrines Combating Tax Avoidance (pdf)
    ATPI Abstract Chapter 10

• Michael C. Durst, Robert E. Culbertson: Clearing Away the Sand: Retrospective Methods and Prospective Documentation in Transfer Pricing Today (pdf)
  Edited: 2/23/04

• Task Force on Federal Wealth Transfer Taxes: "The Report on Reform of Federal Wealth to Transfer Taxes"
  Executive Summary (pdf)
  Full Report (pdf)

• Daniel N. Shaviro: Replacing the Income Tax with a Progressive Consumption Tax (pdf)
  April 2004

• David M. Schizer: Balance in the Taxation of Derivative Securities (pdf)
  March 2004

• Mihir A. Desai, James R. Hines Jr.: Economic Foundations of International Tax Rules (pdf)
  December 2003

The following papers are provided on the ATPI Web site with the generous permission of The Social Science Research Network.

Lederman, Leandra: “Tax Compliance and the Reformed IRS ” Kansas Law Review, Vol. 51, 2003
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=391134

Lederman, Leandra: “The Interplay Between Norms and Enforcement in Tax Compliance. ” Ohio State Law Journal, Vol. 64, 2003.
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=391133

The following papers are provided on the ATPI Web site with the generous permission of Tax Notes.

Hill, Francis R: “Softer Money: Exempt Organizations and Campaign Finance.” (pdf)
Tax Notes, April 16, 2001, pp. 477-504.

Stark, Richard C: “A Principled Approach to Collection and Accuracy-Related Penalties.” (pdf)
Tax Notes, April 2, 2001, pp. 115-149.

O'Connor, Michael A: “Tax Preparation Services for Lower-Income Filers: A Glass Half Full, or Half Empty?” (pdf)
Tax Notes, January 8, 2001, pp. 237-250.

Saltzman, Michael I: “Providing Protection in State Unclaimed Property Audits.” (pdf)
Tax Notes, December 18, 2000, pp. 1599-1623.

Recent Tax Workshops & Conferences

Structuring a Federal VAT: Design & Coordination Issues, organized by Charles McLure of the Hoover Institution, Stanford University, and Reuven Avi-Yonah, University of Michigan Law School.  Held February 2009.

• Itai Grinberg: “Where Credit is Due: Advantages of the Credit Invoice Method for a Partial Replacement VAT” (pdf).  Comments (pdf) provided by Emil Sunley, International Monetary Fund (retired).
• Alan Schenk, Wayne State University Law School: “Taxation of Financial Services (including Insurance) under a United States Value Added Tax” (pdf)
• Satya Poddar, Ernst & Young Pvt. Ltd. (India): “Treatment of Housing under a VAT for the US” (pdf).  Comments (pdf) provided by Robert Conrad, Duke University.
• Rudolph Penner, The Urban Institute: “Do We Need a VAT to Solve Our Long-Run Budget Problems?” (pdf)
• Pierre-Pascal Gendron, The Business School, Humber Institute of Technology & Advanced Learning:“How Should the US Treat Government Entities, Nonprofit Organizations, and other Tax Exempt Bodies under a VAT?” (pdf).  Comments (pdf) provided by Michel Aujean, Taj Advocates.
• Walter Hellerstein, University of Georgia Law School, and Michael Keen, International Monetary Fund:“Interjurisdictional Issues in the Design of a VAT” (pdf)
• Richard Bird, Rotman School of Management, University of Toronto, and Pierre-Pascal Gendron, The Business School, Humber Institute of Technology & Advanced Learning:“Sales Taxes in Canada: The GST-HST-QST-RST ‘System’” (pdf)
• Sijbren Cnossen, CPB Netherlands, Bureau for Economic Policy Analysis: “VAT Coordination in Common Markets and Federations:  Lessons from European Experience” (pdf)
• Victoria Perry, Fiscal Affairs Department, International Monetary Fund: “International Experience in Implementing VATs in Federal Jurisdictions” (pdf)
• Charles McLure, Hoover Institution, Stanford University:“How to Coordinate State and Local Sales Taxes with a Federal Value Added Tax” (pdf).  Comments (pdf) by John Mikesell, Indiana University.
• Harley Duncan, KPMG, Inc. “Administrative Mechanisms to Aid in the Coordination of State and Local Retail Sales Taxes with a Federal Value Added Tax” (pdf)
• Reuven Avi-Yonah, University of Michigan Law School: “Designing a Federal VAT: Summary & Recommendations” (pdf)

Taxes and Health Insurance: Analysis and Policy, co-sponsored by ATPI and the Tax Policy Center of the Urban Institute and Brookings Institution.  Held February 2008.  Copies of the papers can be found in “Using Taxes to Reform Health Insurance: Pitfalls and Promises,” Henry J. Aaron and Leonard E. Burman, editors, published by Brookings Institution Press, 2008, or you may access them below:

• Robert Helms, American Enterprise Institute: “Tax Policy and the History of the Health Insurance Industry” (pdf)
• Leonard Burman, Bowen Garrett & Surachai Khitatrakun, all Urban Institute: “The Tax Code, Health Insurance Coverage, and Utilization” (pdf)
• Jeffrey Liebman & Richard Zeckhauser, both Harvard University: “Simple Humans, Complex Insurance, Subtle Subsidies” (pdf)
• John Cogan, Glenn Hubbard & Daniel Kessler, all National Bureau of Economic Research: “The Effect of Tax Preferences on Health Spending” (pdf)
• Jason Furman, Brookings Institution: “Reforming the Tax Treatment of Health Care: Right Ways and Wrong Ways” (pdf)
• Mary Hevener, Baker & McKenzie, & Charles Kerby, McDermott, Will & Emery: “Administrative Issues I: Challenges of the Current System” (pdf)
• Janet Holtzblatt, Congressional Budget Office: “Administrative Issues II: The Challenges of Implementing Heath Reform Through the Tax System” (pdf)
• Lisa Clemans-Cope, Urban Institute: “Health Savings Accounts I: Short- and Long-term Effects of Health Savings Accounts” (pdf)
• Henry J. Aaron & Patrick Healy, Brookings Institution, and Surachai Khitatrakun, Urban Institute: “What’s in a Name? Are Health Savings Accounts Really Health Savings Accounts?” (pdf)

Technology, Privacy, and the Future of Taxation, organized by Joel Slemrod, Office of Tax Policy Research at the Stephen M. Ross School of Business at the University of Michigan and Kyle Logue, University of Michigan Law School. Co-sponsored by ATPI, The Lynde and Harry Bradley Foundation, and the National Science Foundation.  Held October 2007.  Copies of most of the papers can be found in a special issue of the National Tax Journal, December, 2008: Technology, Privacy, and the Future of Taxation or you may access them below.

• Conference Overview (pdf)
• Andrew Buckler, Internal Revenue Service: "Internal Revenue Service, Information Technology: Modernization Vision and Strategy" (summation pdf) and PowerPoint presentation (pdf)
• Joseph Bankman, Stanford Law School: "Using Technology to Simplify Filing" (summation pdf) or "Using Technology to Simplify Filing" (paper pdf).
• Richard Bird, University of Toronto, and Eric Zolt, UCLA Law School:"Technology and Taxation in Developing Countries – From Hand to Mouse" (summation pdf) or “Technology and Taxation in Developing Countries – From Hand to Mouse" (paper pdf).
• Grace Perez-Navarro, OECD:"International Information Sharing" (summation pdf) or "International Information Sharing" (paper pdf).
• William Fox, LeAnn Luna & Matthew Murray, all University of Tennessee: "The SSTP and Technology: Implications for the Future of the Sales Tax" (summation pdf) or "The SSTP and Technology: Implications for the Future of the Sales Tax" (paper pdf).
• Kyle Logue, University of Michigan Law School, & Joel Slemrod, University of Michigan: "Genes as Tags: Tax Implications of Widely Available Genetic Information" (summation pdf) or "Genes as Tags: Tax Implications of Widely Available Genetic Information" (paper pdf).
• Frank Cowell, London School of Economics: "Problems and Promise of Smart Card in Taxation" (summation pdf) or "Problems and Promise of Smart Card in Taxation" (paper pdf).
• Paul Schwartz, Boalt Hall School of Law, University of California, Berkeley: "The Future of Tax Privacy" (summation pdf) or "The Future of Tax Privacy" (paper pdf).

National Conference on the Tax Gap, organized by the ABA Section of Taxation and co-sponsored by ATPI.  Held in Washington June 21-22, 2007.  Papers published in Tax Notes, October 22, 2007 and October 29, 2007.

Twenty Years After Tax Reform: Time for Another Round?, co-sponsored by ATPI, Tax Analysts and the Urban Institute on behalf the Tax Policy Center, October 16, 2006. Reviewed the development and implications of the 1986 Act. For a transcript of the proceedings, click here. For copies of the papers, click here. Papers also published in Tax Notes, October 23, 2006, at 357.

Douglas Shackelford, Organizer, Conference on the Intersection of Financial Accounting and Tax Policy, December 2006

• Michelle Hanlon, Edward Maydew: Book Tax Conformity: Implications for Multinational Firms (pdf)
  
  
• Douglas Shackelford, Joel Slemrod, James Sallee: A Unifying Model of How Taxes Affect the Real and Accounting Decisions of Corporations (pdf)
  
  
• Leslie Robinson, Richard Sanding: Tax Incentives versus Financial Reporting Costs: The Case of Internally Developed Intangible Assets (pdf)
  
  
• Michelle Hanlon, Joel Slemrod: What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness (pdf)
  
  
• George Plesko: Estimates of Magnitude of Financial and Tax Reporting Conflicts (pdf)
  
  
• James Poterba, Nirupama Rao, Jeri Seidman: New Evidence on the Importance of Deferred Tax Assets and Liabilities on Managerial Manipulation of Tax Expense (pdf)
  
  
• John Graham, Lillian Mills: Using Tax Return Data to Simulate Corporate Marginal Tax Rates (pdf)
  
  
• Jennifer Blouin, Irem Tuna: Tax Contingencies: Cushioning the Blow to Earnings? (pdf)

Taxing Capital Income: Do We? Should We? Can We?  Organized by the Tax Policy Center and held in Washington, September 23, 2005.  Papers published in Taxing Capital Income, The Urban Institute Press (2007).