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10:45-12 Noon Salon C
This panel will discuss potential structural changes to the tax landscape and whether they might be radical or incremental.
C. Eugene Steuerle, Whichever Way We Go, Some Get Left Behind, Washington Post, March 13, 2005
C. Eugene Steuerle, Senior Fellow, The Urban Institute, moderator
Michael J. Graetz
Justus S. Hotchkiss Professor of Law
Yale University
Michael J Graetz is the Justus S. Hotchkiss Professor of Law at Yale University. He teaches Taxation; tax policy; health law and policy; income security law and policy.
His books include
Federal Income Taxation: Principles and Policies , 4th ed., 2001; The
Decline (and Fall?) of the Income Tax , 1997; The U.S. Income
Tax , 1999;
True Security - Rethinking American Social Insurance (with J. Mashaw),
1999; Foundations
of International Income Taxation , 2003; Death
of a Thousand Cuts: The Fight Over Taxing Inherited Wealth, 2005.
He has also been Deputy Assistant Secretary for Tax Policy, U.S. Treasury, 1990-92; and Assistant to the Secretary and Special Counsel, 1992. He has a B.B.A., Emory, 1966, and an LL.B., University of Virginia, 1969.
William Gale
Senior Fellow
Brookings Institution
Bill Gale is a Senior Fellow and holds the Arjay and Frances Miller Chair in Federal Economic Policy in the Economic Studies Program at the Brookings Institution. He is deputy director of the Economic Studies Program and co-director of the Tax Policy Center, a joint venture of the Brookings Institution and the Urban Institute. His areas of expertise include tax policy, budget and fiscal policy, and public and private saving behavior and pensions.
Before joining Brookings, Gale was an assistant professor in the Department of Economics at the University of California at Los Angeles, and a senior staff economist for the Council of Economic Advisers. He has also served as a consultant to the General Accounting Office and the World Bank.
Gale is co-editor of Private Pensions and Public Policy (2004), Rethinking Estate and Gift Taxation (2001), Economic Effects of Fundamental Tax Reform (1996), and The Evolving Pension System: Trends, Effects, and Proposals for Reform (forthcoming), all published by Brookings; and the forthcoming Taxing The Future: Fiscal Policy In The Bush Administration
Gale is author or co-author of numerous academic articles including: “An Economic Evaluation of EGTRRA,” National Tax Journal (2002), “Perspectives on the Budget Surplus,” National Tax Journal (2000), “The Adequacy of Retirement Saving,” Brookings Papers on Economic Activity (1999), "The Effects of Pensions on Household Wealth," Journal of Political Economy, (August 1998), "The Illusory Effects of Saving Incentives on Saving," Journal of Economic Perspectives (Fall, 1996), "IRAs and Household Saving," American Economic Review (December, 1994), "Intergenerational Transfers and the Accumulation of Wealth," Journal of Economic Perspectives (Fall, 1994), "Economic Effects of Federal Credit Programs," American Economic Review, (March, 1991). He contributes a regular column called “Tax Break,” which appears in Tax Notes magazine, and has published in a wide variety of popular media outlets, including the Los Angeles Times, the New York Times, the Wall Street Journal, and the Washington Post.
Gale has received grants from the National Institute on Aging, the National Science Foundation, Smith-Richardson Foundation, the Social Security Administration, the American Council on Life Insurance, the Lumina Foundation, the John M. Olin Foundation, TIAA-CREF Institute, the Department of Labor, the Institute for Research on Poverty, and the Center for American Politics and Public Policy.
Gale received his B.A. in economics from Duke University and his Ph.D. in economics from Stanford University. He also studied for a year as an undergraduate at the London School of Economics. He lives in Fairfax, VA, with his wife, two children, and two golden retrievers. He is an avid tennis player, runner, and skier.
