• Grant Applications • Sponsored Research

The American Tax Policy Institute (ATPI) is pleased to request research proposals to further scholarship about tax policy.

ATPI is seeking proposals for significant projects on specific topics that will offer scholars, experts, practitioners, opinion leaders, and policymakers in-depth and ground-breaking thinking about critical tax policy issues. The organization particularly wishes to cultivate projects that allow experts from different disciplines to interact. Such a project could include, for example, a multi-day conference for which new papers are prepared and presented to experts from the economics, accounting and legal fields. ATPI offers grant seekers funds to pay travel, administrative and other expenses, and possibly honoraria, for such projects.

A description of the topics for which ATPI is currently seeking requests can be found here (pdf).

A person seeking a grant should provide a detailed description of the proposed project. The description should include the project’s format, the names of potential participants, the timing of the project, a proposed location for a program or other public event, a detailed budget, and a list of other potential sources of funds. Requestors can expect the ATPI Projects Committee to suggest revisions to grant requests to enhance the likelihood of receiving an award. In addition, requestors should anticipate that ATPI trustees will provide assistance in planning and executing the project.

You may make a grant proposal 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 absent circumstances that necessitate quicker action. It is wise, however, to contact the Director of Projects as soon as possible regarding a possible proposal so that the ATPI Projects Committee can help shape the proposal to give it the highest possible chance of receiving an award.

Please submit any questions or proposals to Dennis Zimmerman 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

• Stephen D. Holt: Making Work Really Pay: Income Support & Marginal Effective Tax Rates - Among Low-Income Working Households (doc)

• Tracy A. Kaye: Tax Discrimination: A Comparative Analysis of U.S. and EU Approaches

• 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.

• 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

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 2006. For a transcript of the proceedings, click here. For copies of the papers, click here.

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)