Taxation of Business Income
Organized by Joshua Rauh and Owen M. Zidar
Supported by the Smith Richardson Foundation
October 2-3, 2019
NBER, Feldstein Conference Room, 1050 Massachusetts Avenue, Cambridge, MA
Wednesday, October 2
6:30 pm
Dinner
Bambara Restaurant
25 Edwin H. Land Boulevard (across the street from the Royal Sonesta Hotel)
Cambridge, MA
Thursday, October 3
8:30 am
Breakfast
9:00 am

Taxing Billionaires: Estate Taxes and the Geographical Location of the Forbes 400

Enrico Moretti, University of California, Berkeley and NBER
Daniel Wilson, Federal Reserve Bank of San Francisco
9:30 am

The Effects of Unemployment Insurance Taxation on Multi-Establishment Firms

Audrey Guo, Santa Clara University
10:00 am
Break
10:20 am

Double Trouble: How Much of U.S. Multinationals' Profits are really in Tax Havens?

Jennifer Blouin, University of Pennsylvania
Leslie Robinson, Dartmouth College

Discussant:
Roger H. Gordon, University of California, San Diego and NBER
11:05 am

Bidding for Firms: Subsidy Competition in the U.S.

Cailin R. Slattery, University of California, Berkeley

Discussant:
Juan Carlos Suárez Serrato, Stanford University and NBER
11:50 am
Lunch
12:45 pm

Evaluating State and Local Business Tax Incentives (slides)

Cailin R. Slattery, University of California, Berkeley
Owen M. Zidar, Princeton University and NBER

Discussant:
Stefanie Stantcheva, Harvard University and NBER
1:30 pm

Does Taxing Business Owners Affect Their Employees? Evidence from a Change in the Top Marginal Tax Rate.

Max Risch, Carnegie Mellon University

Discussant:
Eric Zwick, University of Chicago and NBER
2:15 pm
Break
2:35 pm

Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia (slides)

Chatib Basri, University of Indonesia
Mayara Felix, Yale University and NBER
Rema Hanna, Harvard University and NBER
Benjamin A. Olken, Massachusetts Institute of Technology and NBER
3:05 pm

Monitoring Tax Compliance by Multinationals Evidence from a Natural Experiment in Chile

Sebastian Bustos, Harvard University
Dina Pomeranz, University of Zurich
Juan Carlos Suárez Serrato, Stanford University and NBER
Jose Vila-Belda, University of Zurich
Gabriel Zucman, University of California, Berkeley and NBER
3:35pm

Corporate Taxes and Retail Prices (slides)

Scott R. Baker, University of Wisconsin - Madison and NBER
Stephen Teng Sun, City University of Hong Kong
Constantine Yannelis, University of Cambridge
4:05 pm
Break
4:25 pm

Corporate Taxes and the Wage Distribution: Effects of the Domestic Production Activities Deduction

Christine L. Dobridge, Federal Reserve Board of Governors
Paul Landefeld, Joint Committee on Taxation
Jake Mortenson, Joint Committee on Taxation
4:55 pm

Impacts of the 199A Deduction for Pass-through Owners (slides)

Lucas Goodman, U.S. Department of the Treasury
Katherine Lim, Minneapolis Federal Reserve Bank
Bruce Sacerdote, Dartmouth College and NBER
Andrew Whitten, U.S. Department of the Treasury
5:25 pm
Adjourn