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Tax and Transfer Policy Institute Seminar – The Outlook for a New World: A World with Greater Tax Harmonization

August 18, 2022 @ 8:30 AM - 10:00 AM

The Tax and Transfer Policy Institute of the Crawford School of Public Policy present this Virtual Tax Seminar, featuring a panel of leading tax experts from the USA and Australia debating the future of global tax.

Will the world actually come together to harmonise their tax rules? What would happen if so? Would a joint solution be stable, or would it quickly unravel? What will these new tax regimes do to the practice of financial accounting – or to fiscal stability? Who will be the ones to come out as winners and losers?

Register here.

Zoom details here.

Our Panel:

Chair: Viva Hammer

Mrs. Hammer holds concurrent research positions at Brandeis University in Massachusetts and Australian National University (ANU) in Canberra. She was Legislation Counsel at the Joint Committee on Taxation of the U.S. Congress during the 2017 Tax Cuts and Jobs Act, where she focused on the international provisions. While at the Joint Committee, she also designed Senator Wyden’s Modernisation of Derivatives Tax Act (MODA) and Senator Cardin’s Progressive Consumption Tax.
She has also served in the Office of Tax Policy at the U.S. Treasury Department where she developed regualtory frameworks for swaps and other complex financial arrangements. In addition to her government service, Mrs. Hammer has been partner at a major DC law firm and one of the Big Four accounting firms. She has written two books and hundreds of articles in the academic and popular presses, and encourages other women to do the same, in her groundbreaking programme for immigrant women, “The Tongue Set Free”.

Panelist: Thomas A. Barthold

Mr. Barthold is the chief of staff of the Joint Committee on Taxation. He joined the Joint Committee staff as a staff economist in 1987. He subsequently has served as senior economist, deputy chief of staff, and acting chief of staff (2005-2007). He was named chief of staff in May 2009.
Over the past three decades, he has worked on a wide variety of issues for the committee, including capital gains taxation, savings incentives, environmental and energy taxes, estate and gift taxation, the taxation of multinational enterprises, the low-income housing tax credit, tax-exempt bonds, and tax-exempt organisations.
Prior to his arrival in Washington, he was a member of the economics faculty of Dartmouth College, Hanover, New Hampshire. His publications include studies of capital gains realisations, charitable bequests, and measuring the distribution of the tax burden. Mr. Barthold is a graduate of Northwestern University and received his doctorate in economics from Harvard University.
For his work at the Joint Committee on Taxation, the Tax Foundation has awarded Mr. Barthold its ‘Pillar of Excellence’, and the National Tax Association has awarded Mr. Barthold its ‘Bruce Davie – Albert Davis Public Service Award’.

Panelist: Michelle Hanlon

Professor Hanlon is the Howard W. Johnson Professor and a Professor of Accounting at the MIT Sloan School of Management. She teaches a course on taxes and business strategy, and she also often teaches an introductory financial accounting course. Her research focuses primarily on the intersection of taxation and financial accounting.
Her recent work examines the capital market and reputational effects of corporate tax avoidance, the economic consequences of US international tax policies for multinational corporations, the effect of individual level taxes on corporate payout policy, and the extent of individual-level offshore tax evasion.
She is an editor at one of the leading accounting research journals. She has won several awards for her research and is the winner of the 2013 Jamieson Prize for Excellence in Teaching at Sloan. She has co-authored two textbooks: Financial Accounting (Cambridge Business Publishers) and Taxes and Business Strategy (Pearson Education Inc.).
She has testified in front of the U.S. Senate Committee on Finance and the U.S. House of Representatives Committee on Ways and Means regarding U.S. Tax Policy. She recently worked as an Academic Fellow for the U.S. House Ways and Means (majority) tax staff. She holds a BBA from Eastern Illinois University, an MAcc in taxation from the University of Missouri-St. Louis, and a PhD in accounting from the University of Washington.

Panelist: James (Jim) Hines

Mr. Hines teaches at the University of Michigan, where he is Richard A. Musgrave Collegiate Professor of Economics in the department of economics, L. Hart Wright Collegiate Professor of Law in the law school, co-director of the law & economics program at the law school, and research director of the business school’s Office of Tax Policy Research.
His research concerns various aspects of taxation. He holds a B.A. and M.A. from Yale University and a Ph.D. from Harvard, all in economics. He taught at Princeton and Harvard prior to Michigan, and has held visiting appointments at Columbia University, the London School of Economics, the University of California-Berkeley, and Harvard Law School.
In 2017, he received the National Tax Association’s Daniel M. Holland Medal for lifetime achievement in the study of public finance. He is a research associate of the National Bureau of Economic Research, research director of the International Tax Policy Forum, a former co-editor of the Journal of Public Economics and the Journal of Economic Perspectives, and once, long ago, was an economist in the U.S. Department of Commerce.


August 18, 2022
8:30 AM - 10:00 AM