The three-day Oxford University Centre for Business Taxation’s 17th Annual Academic Symposium kicksoff today:
Monday, June 26
Session 1:
Chair: Michael Devereux (Oxford; Google Scholar)
Juan Carlos Suarez-Serrato (Stanford; Google Scholar), Does Tax Planning by US Multinationals Impact their Economic Activity? (with Rosanne Altshuler (Rutgers; Google Scholar) & Lysle Boller (Duke))
Discussant: Naomi Feldman (Hebrew University; Google Scholar)
Annette Alstadsæter (Norwegian; Google Scholar), Pennies from Haven: Wages and Profit Shifting (with Julie Brun Bjørkheim (Norwegian; Google Scholar), Ronald Davies (University College Dublin) & Johannes Scheuerer (University College Dublin))
Discussant: Sarah Clifford (Oxford; Google Scholar)
Session 2:
Chair: Tsilly Dagan (Oxford; Google Scholar)
Marcel Olbert (London Business School; Google Scholar), The Effects of Taxing Carbon Emissions on Carbon Leakage to Developing Countries (with Diego Kaenzig (Northwestern; Google Scholar) & Julian Marenz (London Business School; Google Scholar))
Discussant: Martin Simmler (Thünen Institute; Google Scholar)
Eduardo Baistrocchi (London School of Economics; Google Scholar), A Theory of International Taxation
Discussant: Leopoldo Parada (Leeds; Google Scholar)
Session 3:
Chair: Miranda Stewart (Melbourne University)
Anne Brockmeyer (Institute for Fiscal Studies; Google Scholar), Effective Tax Rates and Firm Size (with Pierre Bachas (ESSEC Business School; Google Scholar), Roel Dom (Belgian Ministry of Justice; Google Scholar) & Camille Semelet (Munich; Google Scholar))
Discussant: Simon Loretz (Austrian Institute of Economic Research; Google Scholar)
İrem Güçeri (Oxford; Google Scholar), Investor Tax Breaks and Venture Capital Investment: Evidence from China (with Xipei Hou (Shanghai Jiao Tong) & Jing Xing (Shanghai Jiao Tong)
Discussant: Alan Auerbach (UC-Berkeley; Google Scholar)
Daniel Schaffa (Richmond), Reimagining the Deduction for Employee Compensation
Discussant: Reuven Avi-Yonah (Michigan; Google Scholar)
Tuesday, June 27
Session 1:
Chair: Judith Freedman (Oxford)
Eric Zwick (Chicago; Google Scholar), Tax Policy and Global Investment Behavior (with Gabriel Chodorow-Reich (Harvard; Google Scholar), Matt Smith (U.S. Treasury) & Owen Zidar (Princeton; Google Scholar))
Discussant: Stephen Bond (Oxford)
Rita de la Feria (Leeds; Google Scholar), Designing a Progressive VAT (with Artur Swistak (IMF))
Discussant: Rick Krever (University of Western Australia)
Session 2:
Chair: Victoria Perry (Georgetown)
Michael Blackwell (London School of Economics), Tax Risk
Discussant: Peter Kroever Schmidt (Copenhagen Business School)
James Hines (Michigan; Google Scholar), Quality-Aware Tax Incentives for Charitable Contributions (with Zachary Halberstam (Harvard))
Discussant: Ben Lockwood (Warwick; Google Scholar)
Session 3:
Chair: Annette Alstadsæter (Norwegian; Google Scholar)
Johannes Becker (Münster; Google Scholar), Generalized Formula Apportionment of MNE Profits
Discussant: Kristoffer Berg (Oxford; Google Scholar)
Jennifer Blouin (Penn), The Tax Cuts and Jobs Act and Investment Efficiency: The Role of Accounting (with Linda Krull (Oregon; Google Scholar) & Leslie Robinson (Dartmouth; Google Scholar))
Discussant: Johannes Voget (Mannheim)
Wei Cui (British Columbia; Google Scholar), The Mirage of Mobile Capital
Discussant: Clemens Fuest (IFO Institute, Munich; Google Scholar)
Wednesday, June 28
Session 1:
Chair: Anzhela Cédelle (OECD)
Pablo Garriga (World Bank), Firms as Tax Collectors (with Dario Tortarolo (Nottingham; Google Scholar))
Discussant: Philipp Dörrenberg (Mannheim; Google Scholar)
Nadine Riedel (Münster), Multilateral Tax Treaty Revision to Combat Tax Avoidance: On the Merits and Limits of BEPS’s Multilateral Instrument (with Antonia Hohmann ( Münster) & Valeria Merlo (Tübingen))
Discussant: Jawad Shah (Oxford; Google Scholar)
Session 2:
Chair: John Vella (Oxford)
Alex Raskolnikov (Columbia), Poor ESG (with Zohar Goshen (Columbia) & Assaf Hamdani (Tel Aviv; Google Scholar))
Discussant: Wolfgang Schön (Max Planck Institute)
Joel Slemrod (Michigan; Google Scholar), External Validity in Empirical Public Finance (with Rex Hsieh (Michigan) & Gerardo Sanz-Maldonado (Michigan))
Discussant: Michael Devereux (Oxford; Google Scholar)
