Business Taxation in a Federal System
Organized by Joshua Rauh and Juan Carlos Suárez Serrato
Supported by the Smith Richardson Foundation
October 7, 2021
on Zoom, Times in US EDT

Thursday, October 7

10:05 am

Welcome

10:15 am

Direct, Spillover and Welfare Effects of Regional Firm Subsidies

Sebastian Siegloch, University of Mannheim
Nils Wehrhöfer, Bundesbank Research Centre
Tobias Etzel, Deutsche Bundesbank

11:00 am

Capital Taxation and Entrepreneurship

Kate Smith, London School of Economic
Helen Miller, Institute for Fiscal Studies: IFS

11:45 am

Effects of International Tax Provisions on Local Labor Markets

Eric C. Ohrn, Grinnell College
Daniel G. Garrett, University of Pennsylvania
Juan Carlos Suárez Serrato, Stanford University and NBER

12:30 pm

Break

1:00 pm

The Incidence of Payroll Taxation

Felipe Lobel, Columbia University

1:10 pm

Firms as Tax Collectors (slides)

Pablo Garriga, Brown University
Dario Tortarolo, Development Research Group (DECRG), World Bank

1:20 pm

The Effects of Local Business Taxes on Establishment Entry and Exit

Paul Michael Kindsgrab, University of Michigan

1:30 pm

Breakout Room Discussions

1:45 pm

Firm Responses to Book Income Alternative Minimum Taxes (slides)

Jordan W. Richmond, University of Maryland, College Park

1:55 pm

Payroll Tax Incidence: Evidence from Unemployment Insurance

Audrey Guo, Santa Clara University

2:05 pm

Tax Discrimination and Competition in the Market for Firms (slides)

Juliette Fournier Cailin R. Slattery, University of California, Berkeley

2:15 pm

Breakout Room Discussions

2:30 pm

Break

2:45 pm

Foreign Aid Through Domestic Tax Cuts? Evidence from Multinational Firm Presence in Developing Countries

Jeffrey L. Hoopes, University of North Carolina at Chapel Hill
Daniel Klein, University of Mannheim
Rebecca Lester, Stanford University
Marcel Olbert, London Business School

3:30 pm

Organizational Capacity and Profit Shifting

Katarzyna A. Bilicka, Utah State University and NBER
Daniela Scur, Cornell University

4:15 pm

Break

4:30 pm

Equity Financing, Dividend Taxes and Corporate “Non-Capital” Investment

Michael Love, Columbia University

5:15 pm

Adjourn