Business Taxation in a Federal System
Organized by Joshua Rauh and Juan Carlos Suárez Serrato
Supported by the Smith Richardson Foundation
October 14, 2022
Oberndorf Event Center, Stanford University Graduate School of Business, Knight Management Center, 655 Knight Way, Stanford, CA
Friday, October 14


Stanford Map

Driving & Parking
8:20 am
Continental Breakfast
8:50 am
Welcome
9:00 am

Tax Cuts, Firm Growth, and Worker Earnings: Evidence from Small Businesses in Canada (slides)

Yige Duan, University of British Columbia
Terry Moon, University of British Columbia
9:45 am

Place-Based Policies and the Geography of Corporate Investment (slides)

Cameron LaPoint, Yale University
Shogo Sakabe, LMU Munich
10:30 am
Break
Special Session on Opportunity Zones:
10:45 am

The Effect of Capital Gains Taxes on Business Creation and Employment: The Case of Opportunity Zones (slides)

Alina Arefeva, University of Wisconsin - Madison
Morris Davis, Rutgers University
Andra C. Ghent, University of Utah
Minseon Park, University of Wisconsin - Madison
11:05 am

The Impact of Opportunity Zones on Commercial Investment and Economic Activity (slides)

Kevin Corinth, American Enterprise Institute
Naomi E. Feldman, The Hebrew University of Jerusalem
11:25 am

The Effect of Tax Incentives on Local Private Investments and Entrepreneurship: Evidence from the Tax Cuts and Jobs Act of 2017

Jiajie Xu, University of Iowa
11:45 am
Session Discussion
12:00 pm
Lunch
1:00 pm

Tax Policy, Investment and Profit-Shifting (slides)

Katarzyna A. Bilicka, Utah State University and NBER
Michael P. Devereux, University of Oxford
Irem Guceri, University of Oxford
1:45 pm

Profit Shifting Frictions and the Geography of Multinational Activity

Alessandro Ferrari, Universitat Pompeu Fabra
Sébastien Laffitte, CYU - Cergy Paris University
Mathieu Parenti, Paris School of Economics
Farid Toubal, University of Paris-Dauphine
2:30 pm

IPOs and Corporate Tax Planning (slides)

Christine L. Dobridge, Federal Reserve Board of Governors
Rebecca Lester, Stanford University
Robert Whitten, U.S. Department of the Treasury
3:15 pm
Break
Special Session on Profit Shifting and Tax Reforms:
3:45 pm

Tax Deficits and the Income Shifting of U.S. Multinationals

Scott Dyreng, Duke University
Robert W. Hills, Pennsylvania State University
Kevin S. Markle, Michigan State University
4:05 pm

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies? (slides)

Javier Garcia-Bernardo, Utrecht University
Petr Janský, Charles University
Gabriel Zucman, University of California, Berkeley and NBER
4:25 pm

The Efficiency-Equity Tradeoff of the Corporate Income Tax: Evidence from the Tax Cuts and Jobs Act

Christine L. Dobridge, Federal Reserve Board of Governors
Patrick J. Kennedy, University of California, Los Angeles and NBER
Paul Landefeld, Joint Committee on Taxation
Jacob Mortenson, Joint Committee on Taxation
4:45 pm

Measuring the Effects of the Global Tax Reform - Evidence from High-Frequency Data (slides)

Roberto Gomez Cram, New York University
Marcel Olbert, London Business School
5:05 pm
Session Discussion
5:25 pm
Adjourn
6:00 pm
Group Dinner
Joya Restaurant, 339 University Ave, Palo Alto, CA