American Taxation Association

CORPORATE TAX ISSUES: BOOK-TAX DIFFERENCES AND MEASURING TAX AVOIDANCE
Organizer/Moderator: Michelle Hanlon , University of Michigan
Presentations:
Are Some Firms Successful at Long Term Tax Avoidance? - Scott Dyreng and Edward Maydew , University of North Carolina ; and Michelle Hanlon , University of Michigan
Prelude to Schedule M-3: Schedule M-1 Corporate Book-Tax Difference Data 1990-2003 - Charles Boynton and Portia DeFilippes , Office of Tax Analysis , U.S. Treasury Department ; and Ellen Legel , Statistics of Income, Internal Revenue Service
An Examination of Book-Tax Differences in the Foreign-Source Income of U.S. Multinational Companies - Henry Louie , Office of Tax Analysis , U.S. Treasury Department 
Discussant:
George Plesko , University of Connecticut

FEDERAL TAX POLICY ISSUES
Moderator: Nicholas Bull , Joint Committee on Taxation 
Presentations:
The Initial Impact of the 2003 Reduction in the Dividend Tax Rate - Jennifer L. Blouin , University of Pennsylvania ; Jana Smith Reedy and Douglas A. Shackelford , University of North Carolina-Chapel Hill
Incentive Effects of Bonus Depreciation - David S. Hulse , University of Kentucky-Lexington ; and Jane R. Livingstone , University of North Carolina-Greensboro
Tax Preparation Services for Low- and Moderate-Income Households: Evidence from a New Survey - Michael S. Barr and Jane K. Dokko , University of Michigan
Winners and Losers from the Failure to "Fix" the AMT - Paul L. Menchik and Charles L. Ballard , Michigan State University

Discussants;
Dhammika Dharmapala , University of Connecticut
Janet G. McCubbin , Statistics of Income, Internal Revenue Service