NATIONAL BUREAU OF ECONOMIC RESEARCH, INC.

Tax Policy and the Economy

James Poterba, Organizer

October 7, 2004

National Press Club

529 14^th Street, NW

Washington, DC

PROGRAM

8:00 AM Registration and Continental Breakfast

8:30 AM ANN WITTE, Wellesley College and NBER

The Structure of Early Care and Education in the United States:

Historical Evolution and International Comparisons

JONATHAN GRUBER, MIT and NBER

Tax Policy for Health Insurance

9:45 AM Break

10:15 AM JAMES HINES, University of Michigan and NBER

Do Tax Havens Flourish?

MICHELLE HANLON, University of Michigan

TERRY SHEVLIN, University of Washington

Book-Tax Conformity for Corporate Income: An Introduction to the Issues

11:30 AM Break

11:45 AM RANDALL MORCK, University of Alberta and NBER

How to Eliminate Pyramidal Business Groups

The Double Taxation of Inter-corporate Dividends and other Incisive Uses of Tax Policy

12:30 PM Lunch

Luncheon Speaker:

DOUGLAS HOLTZ-EAKIN, Congressional Budget Office

1:45 PM Adjourn