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NATIONAL BUREAU OF
ECONOMIC RESEARCH
Trans-Atlantic Public
Economics Seminar
Conference on
Business Taxation
June 20-22, 2012
Michael Devereux and
Roger Gordon, Organizers
Oxford University
Jesus College
Oxford, United
Kingdom
PROGRAM
WEDNESDAY, JUNE 20:
Taxes
and Entrepreneurial Activity
CHAIR: Michael Devereux, Oxford University
8:30
am Florian Scheuer, Stanford
University and NBER
Entrepreneurial Taxation and
Occupational Choice
Discussants: Christian
Keuschnigg, University of St.Gallen
Stefania Albanesi,
Columbia University and NBER
9:45
am Stefania Albanesi, Columbia University
and NBER
Optimal Taxation of Entrepreneurial Capital with
Private Information
Discussants: Roger Gordon, University of California at San
Diego and NBER
Florian Scheuer, Stanford
University and NBER
11:00
am Break
Taxes
in Developing Countries
CHAIR: Roger Gordon,
University of California at San Diego and NBER
11:15
am Clemens Fuest,
Oxford University
Giorgia
Maffini, Oxford University
Nadine Riedel, University of Hohenheim
What
Determines Corporate Tax Payments in Developing Countries? Evidence from Firm
Panel Data
Discussants: Henrik Kleven, London School of Economics
Nicholas Sly,
University of Oregon
12:30
pm Lunch
1:30
pm Harry Huizinga, Tilburg
University
Wolf Wagner, Tilburg
University and Duisenberg School of Finance
International
Taxation and Cross-Border Banking
Discussants:
Ben Lockwood, University of Warwick
Nadine Riedel, University of Hohenheim
2:45 pm Coach trip to Stratford-upon-Avon to
visit Shakespeares birth place, with dinner at the Rooftop Restaurant,
followed by the Royal Shakespeare Companys production of Julius Caesar.
THURSDAY, JUNE 21:
Taxes
and Factor Inputs
CHAIR: Martin Feldstein, Harvard University and NBER
8:45 am Michael
Devereux, Oxford University
Li Liu, Oxford
University
Simon Loretz, University of Bayreuth
The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
Discussants: James Poterba,
Massachusetts Institute of Technology and NBER
Johannes
Spinnewijn, London School of Economcs
10:00
am Break
10:15
am Jesse Edgerton, Board of
Governors of the Federal Reserve
Investment, Accounting,
and the Salience of the Corporate Income Tax
Discussants: Raj
Chetty, Harvard University and NBER
Michelle Hanlon,
Massachusetts Institute of Technology
11:
30 am Break
The Impact of Tax Incentives on Economic Activity
of Entrepreneurs
Discussants: Sören Bo Nielsen,
Copenhagen Business School
Peter Egger, The Swiss Federal
Institute of Technology Zürich
1:00
pm Lunch
Taxes
and Income Shifting
CHAIR: James Poterba,
Massachusetts Institute of Technology and NBER
2:15
pm Tom Karkinsky,
Oxford University
Nadine Riedel, University of Hohenheim
The
Impact of Corporate Taxes on R&D and Patent Holdings
Discussants: Rachel Griffith, Institute
for Fiscal Studies
James Hines, University of Michigan and NBER
3:30
pm Break
3:45
pm Laura Kawano, Office of Tax
Analysis
Joel Slemrod,
University of Michigan and NBER
Discussants: Martin Feldstein, Harvard University and
NBER
Michael Devereux,
Oxford University
5:00
pm Adjourn
7.00
pm Dinner at Jesus College:
drinks 7.00pm, dinner 7.30pm.
FRIDAY, JUNE 22:
Taxes
and Multinational Activity
CHAIR: Clemens Fuest,
Oxford University
8:30
am James
Hines, University of Michigan and NBER
Investment
Ramifications of Distortionary Tax Subsidies
9:45
am Break
10:
00 am Peter
Egger, The Swiss Federal Institute of Technology Zürich
Christian Keuschnigg, University of St.Gallen
Valeria Merlo, The Swiss Federal
Institute of Technology Zürich
Georg Wamser, The Swiss Federal Institute of Technology Zürich
Corporate Taxes, Internal Borrowing,
and the Lending Capacity within Multinational Firms
Discussants: Joel Slemrod,
University of Michigan and NBER
Giorgia Maffini,
Oxford University
11:15
am Break
11:30
am Bruce Blonigen, University of Oregon and NBER
Lindsay Oldenski, Georgetown University
Nicholas Sly, University
of Oregon
Separating the Opposing Effects of
Bilateral Tax Treaties
Discussants: Tuomas Kosonen, Government Institute for Economic
Research, Helsinki
Jesse Edgerton, Board
of Governors of the Federal Reserve
12:45
pm Adjourn and Lunch