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Economic Analysis of Business Taxation
Organized by Juan Carlos Suárez Serrato and Eric Zwick Supported by the Smith Richardson Foundation October 23, 2026 Royal Sonesta Hotel, 40 Edwin H. Land Blvd.,Cambridge, MA |
| Friday, October 23 | |
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Morning Session will be joint with the Public Economics Program Meeting
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| 8:55 am |
Breakfast
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| 9:25 am |
What Should We Tax When We Tax AI? |
| 10:00 am |
Who Qualifies? Firm Responses and Selection into Preferential Tax Regimes |
| 10:35 am |
Break
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| 10:50 am |
Tax Policy and Capital Maintenance |
| 11:25 am |
Business and Tax Consequences of Marital Dissolution |
| 12:00 pm |
Lunch
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| 12:20 pm |
Eric Zwick, The University of Chicago and NBER |
| 1:00 pm |
Break
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Short Sessions
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| 1:15 pm |
Inheritance Taxation and Capital Misallocation |
| 1:35 pm |
Insurance through the Tax Code: Corporate Loss Refunds, Firm Survival, and Employment |
| 1:55 pm |
Death and Taxes: Does the Lock-in Effect Fade When Capital Gains Must be Taxed at Death? |
| 2:15 pm |
Break
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| 2:30 pm |
Business Incentives and Economic Activity: Evidence from Alabama This presentation will not be livestreamed. |
| 3:05 pm |
The Interest Rate Elasticity of Investment: Micro Estimates and Macro Implications |
| 3:40 pm |
Break
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| 3:55 pm |
Taxing Corporate or Shareholder Income: The Role of Capital Market Openness |
| 4:30 pm |
The Elasticity of Corporate Taxable Income Across Countries |
| 5:05 pm |
Adjourn
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