This event is a session of the National Tax Association's 113th Annual Conference on Taxation: Tax Policy in Interesting Times. PWBM's Efraim Berkovich and Richard Prisinzano are presenters.

REFORMING TAX REFORM: PROPOSALS FOR FUTURE TAX POLICY

Concurrent Session 1

Session Chair: Dhammika Dharmapala, University of Chicago

Profit Shifting and Destination-Based Taxes— Manon Francois, Paris School of Economics

Direct v. Indirect Taxes: Semantics or Substance?— Mindy Herzfeld, University of Florida Levin College of Law

Simulating U.S. Business Cash Flow Taxation— Seth Gordon Benzell, Chapman University, Guillermo Lagarda, Inter-American Development Bank, Laurence J Kotlikoff, Boston University, Fiscal Analysis Center, National Bureau of Economic Research, and Yifan Ye, Boston University

Double or Nothing: Capital Tax Integration— Efraim Berkovich, University of Pennsylvania, and Richard Prisinzano, Penn Wharton Budget Model

Discussants: Dhammika Dharmapala, University of Chicago, and Reuven Avi-Yonah, University of Michigan