Monday 26 June
Chair: Michael Devereux, Centre for Business Taxation
9.00 – 9.50 Juan Carlos Suarez-Serrato, Stanford University
Tax Planning and Multinational Behavior
Coauthors: Rosanne Altshuler (Rutgers University) and Lysle Boller (Duke University)
Discussant: Naomi Feldman, Hebrew University of Jerusalem
9.50 – 10.40 Annette Alstadsæter, Norwegian University of Life Sciences
Pennies from Haven: Wages and Profit Shifting
Co-authors: Julie Brun Bjørkheim (Norwegian University of Life Sciences), Ronald B. Davies (University College Dublin) and Johannes Scheuerer (University College Dublin)
Discussant: Sarah Clifford, University of Oxford
10.40 – 11.10 Coffee
Chair: Tsilly Dagan, University of Oxford
11.10 – 12.00 Marcel Olbert, London Business School
The Effects of Taxing Carbon Emissions on Carbon Leakage to Developing Countries
Co-authors: Diego Kaenzig (Northwestern University) and Julian Marenz (LBS)
Discussant: Martin Simmler, Thünen Institute
12.00 – 12.50 Eduardo Baistrocchi, London School of Economics
A Theory of International Taxation
Discussant: Leopoldo Parada, University of Leeds
12.50 – 14.30 Lunch
Chair: Miranda Stewart, Melbourne University
14.30 – 15.20 Anne Brockmeyer, Institute for Fiscal Studies
Effective Tax Rates and Firm Size
Co-authors: Pierre Bachas (ESSEC Business School), Roel Dom (Belgian Ministry of Justice) and Camille Semelet (University of Munich)
Discussant: Simon Loretz, Austrian Institute of Economic Research
15.20 – 16.10 İrem Güçeri, University of Oxford
Investor Tax Breaks and Venture Capital Investment: Evidence from China
Co-authors: Xipei Hou (Shanghai Jiao Tong University) and Jing Xing (Shanghai Jiao Tong University)
Discussant: Alan Auerbach, University of California, Berkeley
16.10 – 17.00 Daniel Schaffa, University of Richmond
Reimagining the Deduction for Employee Compensation
Discussant: Reuven Avi-Yonah, University of Michigan
18.30 Punting at Cherwell Boathouse, followed by BBQ
Tuesday 27 June
Chair: Judith Freedman, University of Oxford
9.00 – 9.50 Eric Zwick, University of Chicago
Tax Policy and Global Investment Behavior
Co-authors: Gabriel Chodorow-Reich (Harvard University), Matt Smith (US Department of the Treasury), and Owen Zidar (Princeton University)
Discussant: Stephen Bond, Oxford University and Centre for Business Taxation
9.50 – 10.40 Rita de la Feria, University of Leeds
Designing a Progressive VAT
Co-author: Artur Swistak, IMF
Discussant: Rick Krever, University of Western Australia
10.40 – 11.10 Coffee
Chair: Victoria Perry, Georgetown University
11.10 – 12.00 Michael Blackwell, London School of Economics
Tax Risk
Discussant: Peter Kroever Schmidt, Copenhagen Business School
12.00 – 12.50 James Hines, University of Michigan
Quality-aware tax incentives for charitable contributions
Co-author: Zachary Halberstam (Harvard University)
Discussant: Ben Lockwood, University of Warwick
12.50 – 14.30 Lunch
Chair: Annette Alstadsæter, Norwegian University of Life Sciences
14.30 – 15.20 Johannes Becker, University of Münster
Generalized formula apportionment of MNE profits
Discussant: Kristoffer Berg, Centre for Business Taxation
15.20 – 16.10 Jennifer Blouin, University of Pennsylvania
The Tax Cuts and Jobs Act and Investment Efficiency: The Role of Accounting
Co-authors: Linda Krull (University of Oregon) and Leslie Robinson (Dartmouth College)
Discussant: Johannes Voget, University of Mannheim
16.10 – 17.00 Wei Cui, University of British Columbia
The Mirage of Mobile Capital
Discussant: Clemens Fuest, ifo Institute, Munich
19.00 Dinner at The Divinity School
Wednesday 28 June
Chair: Anzhela Cédelle, OECD
9.00 – 9.50 Pablo Garriga, World Bank
Firms as Tax Collectors
Co-author: Dario Tortarolo (University of Nottingham)
Discussant: Philipp Dörrenberg, University of Mannheim
9.50 – 10.40 Nadine Riedel, University of Münster
Multilateral Tax Treaty Revision to Combat Tax Avoidance: On the Merits and Limits of BEPS’s Multilateral Instrument
Co-authors: Antonia Hohmann (University of Münster) and Valeria Merlo (University of Tübingen)
Discussant: Jawad Shah, Centre for Business Taxation
10.40 – 11.10 Coffee
Chair: John Vella, Oxford University and Centre for Business Taxation
11.10 – 12.00 Alex Raskolnikov, Columbia Law School
Poor ESG
Discussant: Wolfgang Schön, Max Planck Institute for Tax Law and Public Finance, Munich
12.00 – 12.50 Joel Slemrod, University of Michigan
External Validity in Empirical Public Finance
Co-authors: Rex Hsieh (University of Michigan) and Gerardo Sanz-Maldonado (University of Michigan)
Discussant: Michael Devereux, Centre for Business Taxation
12.50 – 14.30 Lunch
