Our "Real Estate Taxes" session is scheduled for Sunday, January 9th, 2000 at 10:15 a.m. in the Berkeley B room at the Sheraton Hotel as part of the AREUEA annual conference, January 7-9 to be held in Boston, Massachusetts. Enclosed is a listing of presenters and discussants, a session schedule and the papers and/or abstracts submitted for presentation at the session. Please check to see that all of your personal information is correct as listed.

The format for the session is as follows:

Each author should send the final version of the paper to his or her discussant, as well as all other participants in the session no later than Friday, December 3, 1999. If you have any questions, please feel free to contact me. Mahalo (thank you).

Me ka `oiã`i`o,
(with sincerity)
Crocker H. Liu
Associate Professor of Finance

ALLIED SOCIAL SCIENCE ASSOCIATIONS, January 7-9, 2000, Boston, MA

Day: Sunday Time: 10:15 a.m. Date: January 9, 2000
Room: Sheraton, Berkeley B
Association American Real Estate and Urban Economics Association

Session Title: Real Estate Taxes (R51)

Presiding: Crocker Liu, New York University

Michael D. Hammerslag, University of Connecticut--Commercial Property Valuation and Tax-free Exchanges

Edward Coulson and Mina Kang, Pennsylvania State University--Price and Tenure Impacts of the Property Transfer Tax

Todd Sinai and Joseph Gyourko, University of Pennsylvania--The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms

Brent C. Smith, Indiana University--An Evaluation of the Property Tax Assessment Process in Indiana: Tests for Spatial and Vertical Inequities

 Discussants: David Dale-Johnson, University of Southern California
James R. Follain, Freddie Mac
Jarl Kallberg, New York University
Norman Miller, University of Cincinnati Presiding: Crocker Liu
Batting Order: Email all participants
Order
Presenter
Discussant
1
 Michael D. Hammerslag
University of Connecticut
"Commercial Property Valuation and Tax-free Exchanges"
10 Grove Place 
Willimantic, CT, 062260000
Phone: (860)423-8900
Fax: (860)423-1512
E-mail: hammerslag@sba.uconn.edu		 David Dale-Johnson
University of Southern California
Marshall School of Business
701 Hoffman Hall, 
Los Angeles, CA, 900891421
Phone: (213)740-6526 
Fax: 2137406650
Email:ddale-johnson@marshall.usc.edu
2
 Edward Coulson and Mina Kang Pennsylvania State University
"Price and Tenure Impacts of the Property Transfer Tax"
Pennsylvania State University, 
Department of Economics
University Park, PA, 168020000 
Phone: (814)863-0625
Fax: (814)863-4775
E-mail: fyj@psu.edu		 James R. Follain
Freddie Mac
Housing Economics and Financial Research
8200 Jones Branch Drive, 
McLean, VA, 221023107, USA
Phone:(703)903-2491
Fax:
E-mail: James_Follain@freddiemac.com

 
3
 Todd Sinai and Joseph Gyourko
University of Pennsylvania
"The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms"
University of Pennsylvania, 
Zell/Lurie Real Estate Center
256 South 37th Street, 3rd Floor, 
Philadelphia, PA, 191046330, USA 
Phone: (215)898-5390 (Sinai)
Phone: (215)898-3003 (Gyourko)
Fax: (215)573-4062
E-mail: sinai@wharton.upenn.edu
E-mail: gyourko@wharton.upenn.edu		 Jarl Kallberg
New York University
Stern School of Business
Management Education Center
44 West 4th Street, Suite 9-190
NY, NY 10012-1126
Phone: (212) 998-0339
Fax: (212) 995-4233
Email: jkallber@stern.nyu.edu
4
 Brent C. Smith
Indiana University
"An Evaluation of the Property Tax Assessment Process in Indiana: Tests for Spatial and Vertical Inequities"
Center for Real Estate Studies
Kelley School of Business, 
Bloomington, IN, 474051701
Phone: (812)855-7794
Fax: (812)855-9472
E-mail: brensmit@indiana.edu		 Norman Miller
University of Cincinnati
414 Carl H. Lindner Hall, 
Cincinnati, OH, 452210195
Phone:(513) 556-7008
Fax: (513)556-4891
E-mail: millernn@email.uc.edu