Authors, please upload your paper here.

 

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

                        Johannes Voget, University of Mannheim

                        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 Shakespeare’s birth place, with dinner at the Rooftop Restaurant, followed by the Royal Shakespeare Company’s 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

 

11:45 am         Jarkko Harju and Tuomas Kosonen, Government Institute for Economic Research, Helsinki

                        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

The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues:  Estimates with New Measures of the Corporate Tax Base

 

                        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

           

                        Discussants:   Rosanne Altshuler, Rutgers University

            Johannes Voget University of Mannheim

                           

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