Program

Bunching Estimators and their Applications

March 24 - 25, 2018

Room 3106, RBC Building 3

Roger Gordon and Kazuki Onji, Organizers

PROGRAM

SATURDAY, MARCH 24:

8:00 Welcome

KAZUKI ONJI, Osaka University

8:15 AM EMMANUEL SAEZ, University of California at Berkeley

Introductory remarks

ESTIMATION METHODS FOR BUNCHING ESTIMATORS

Chair: ROGER GORDON, University of California at San Diego

8:45 AM MATIAS CATTANEO, University of Michigan

MICHAEL JANSSON, University of California at Berkeley

XINWEI MA, University of Michigan

JOEL SLEMROD, University of Michigan

Bunching Designs: Estimation and Inference

Discussant: Whitney Newey, MIT

9:45 AM Coffee break

10:00 AM BENJAMIN MARX, University of Illinois at Champaign, Urbana

Dynamic Bunching Estimation with Panel Data

Discussant: Julie Cullen, University of California at San Diego

11:00 AM SÖREN BLOMQUIST, Uppsala University

WHITNEY NEWEY, MIT

The Bunching Estimator Cannot Identify the Taxable Income Elasticity

Discussant: Emmanuel Saez, University of California at Berkeley

12:00 PM Lunch

INFERRED OPTIMIZATION FRICTIONS

Chair: JULIE CULLEN, University of California at San Diego

1:15 PM ALEXANDER GELBER, University of California at Berkeley

DAMON JONES, University of Chicago

DANIEL SACKS, Indiana University

Estimating Earnings Adjustment Frictions: Method and Evidence from the Social Security Earnings Test

Discussant: Joel Slemrod, University of Michigan

2:15 PM ANDREW McCALLUM, Board of Governors of the Federal Reserve System

NATHAN SEEGERT, University of Utah

MARINHO BERTANHA, University of Notre Dame

Better Bunching, Nicer Notching

Discussant: Michael Jansson, University of California at Berkeley

3:15 PM Coffee break

BUNCHING VS. DIFFERENCE-IN-DIFFERENCES ESTIMATION

Chair: ITZIK FADLON, University of California at San Diego

3:30 PM DAIXIN HE, Chinese Academy of Social Sciences

LANGCHUAN PENG, Nanjing Audit University

XIAXIN WANG, University of California at San Diego

Understanding the Elasticity of Taxable Income: A Tale of Two Approaches

Discussant: Andreas Peichl, ifo Munich, University of Munich

4:30 PM MIGUEL ALMUNIA, University of Warwick

MICHAEL BEST, Columbia University

Bunching vs. Diff-in-Diff

Discussant: Alexander Gelber, University of California at Berkeley

5:30 PM Adjourn

6:30 PM Dinner

SUNDAY, MARCH 25

APPLICATIONS OF BUNCHING ESTIMATORS

Chair: MICHELLE WHITE, University of California at San Diego

8:00 AM ZHAO CHEN, Fudan University

ZHIKUO LIU, Shanghai University of Finance and Economics

JUAN CARLOS SUÁREZ SERRATO, Duke University

DANIEL YI XU, Duke University

Notching R&D Investment with Corporate Income Tax Cuts in China

Discussant: Henrik Kleven, Princeton University

9:00 AM KAZUKI ONJI, Osaka University

MASANORI ORIHARA, University of Tsukuba

Tastes for Control: Estimates from Shareholder Bunching

Discussant: Gordon Dahl, University of California at San Diego

10:00 AM ZAREH ASATRYAN, ZEW Mannheim

ANDREAS PEICHL, ifo Munich, University of Munich

THOMAS SCHWAB, University of Mannheim, WU Vienna

JOHANNES VOGET, University of Mannheim

Inverse December Fever

Discussant: Roger Gordon, University of California at San Diego

11:00 AM Coffee break

WHERE DO WE STAND?

Chair: ELI BERMAN, University of California at San Diego

11:15 AM HENRIK KLEVEN, Princeton University

Reflections on the Bunching Approach in Economics

12:00 PM Lunch

APPLICATIONS OF BUNCHING ESTIMATORS, DEVELOPING COUNTRIES

Chair: GORDON DAHL, University of California at San Diego

1:15 PM PIERRE BACHAS, World Bank

MAURICIO SOTO, Banco Central de Costa Rica

Not(ch) Your Average Tax System: Corporate Taxation under Weak Enforcement

Discussant: Liran Einav, Stanford University

2:15 PM ZAREH ASATRYAN, ZEW Mannheim

ANDREAS PEICHL, ifo Munich, University of Munich

Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia

Discussant: Kazuki Onji, Osaka University

3:15 PM Adjourn