NATIONAL BUREAU OF ECONOMIC RESEARCH, INC.

Taxation and Saving Conference

James Poterba, Organizer

August 1-2, 2003

Wequassett Inn

Chatham, Massachusetts

PROGRAM

FRIDAY, AUGUST 1:

12:30 PM Lunch

Chair: JAMES POTERBA, MIT and NBER

1:30 PM SUSAN DYNARSKI, Harvard University and NBER

Who Benefits from the Education Saving Incentives? Income, Educational Expectations and the Value of the 529 and Coverdell

Discussant: JEFFREY BROWN, University of Illinois and NBER

2:45 PM ANDREW SAMWICK, Dartmouth College and NBER

Mutual Fund Choice in 529 Plans: Federal Tax Advantages and Local Monopolies

Discussant: LEN BURMAN, Urban Institute

4:00 PM Break

4:30 PM GARY ENGELHARDT, Syracuse University

BRIGITTE MADRIAN, University of Chicago and NBER

Tax-Deferred Saving and Participation in Employee Stock Purchase Plans

Discussant: ROGER GORDON, UC, San Diego and NBER

5:45 PM AUSTAN GOOLSBEE, University of Chicago and NBER

How Do Tax Rates Affect Executives' Decisions About Corporate Stock?

Discussant: WILLIAM GENTRY, Columbia University and NBER

7:00 PM Adjourn

7:30 PM Reception and Dinner

SATURDAY, AUGUST 2:

7:30 AM Breakfast

Chair: ROGER GORDON, UC, San Diego and NBER

8:00 AM WOJCIECH KOPCZUK, Columbia University and NBER

EMMANUEL SAEZ, UC, Berkeley and NBER

Top Wealth Shares in the United States, 1916-2000: Evidence from Estate Tax Returns

Discussant: SCOTT WEISBENNER, University of Illinois and NBER

9:15 AM DAVID JOULFAIAN, U.S. Department of the Treasury

KATHLEEN MCGARRY, UC, Los Angeles and NBER

Estate and Gift Tax Incentives and Inter Vivos Giving

Discussant: ALAN AUERBACH, UC, Berkeley and NBER

10:30 AM Break

11:00 AM DANIEL FEENBERG, National Bureau of Economic Research

JAMES POTERBA, MIT and NBER

The Alternative Minimum Tax and Effective Marginal Tax Rates

Discussant: ROSANNE ALTSHULER, Rutgers University

12:15 PM Long Break

Chair: ALAN AUERBACH, UC, Berkeley and NBER

3:30 PM JAGADEESH GOKHALE, Federal Reserve Bank of Cleveland

LAURENCE KOTLIKOFF, Boston University and NBER

Actual and Necessary Household Saving: Evidence from the Survey of

Consumer Finances and ESPlanner

Discussant: JONATHAN SKINNER, Dartmouth College and NBER

4:45 PM JAMES POTERBA, MIT and NBER

Valuing Assets in Retirement Saving Accounts

Discussant: WILLIAM GALE, Brookings Institution

6:00 PM Adjourn

7:00 PM Reception and Dinner

7/29/03