Business Taxation in a Federal System
Organized by Joshua Rauh and Owen M. Zidar
Supported by the Smith Richardson Foundation
October 2, 2020
on Zoom.us
Friday, October 2
Format: 20 min presentation / 10 mins general Q&A discussion.
Type questions in Chat during presentation if you want to ask a clarifying question and moderator will do so at an appropriate moment. General discussion during 10 minutes Q&A done through Hand Raising.
1:00 pm

Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-by-Country Reporting Data

Clemens Fuest, Ifo Institute for Economic Research
Felix Hugger, University of Munich
Florian Neumeier, CESifo
1:30 pm

Intertemporal Income Shifting and the Taxation of Business Owner-Managers

Helen Miller, Institute for Fiscal Studies: IFS
Thomas Pope, Institute for Fiscal Studies: IFS
Kate Smith, London School of Economic
2:00 pm
Break
2:15 pm

Redistribution with Performance Pay

Pawel Doligalski, University of Bristol
Abdoulaye Ndiaye, New York University
Nicolas D. Werquin, Federal Reserve Bank of Chicago
2:45 pm

Investor Tax Credits and Entrepreneurship: Evidence from U.S. States

Matthew R. Denes, Carnegie Mellon University
Sabrina T. Howell, Harvard University and NBER
Filippo Mezzanotti, Northwestern University and NBER
Xinxin Wang, University of California, Los Angeles
Ting Xu, University of Toronto and NBER
3:15 pm
Break
3:30 pm

The Political Economy of Subsidy-Giving

Cailin R. Slattery, University of California, Berkeley
4:00 pm

The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates

Ole Agersnap, Princeton University
Owen M. Zidar, Princeton University and NBER
4:30 pm
Break
4:45 pm

Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens

Antonio Coppola, Stanford University
Matteo Maggiori, Stanford University and NBER
Brent Neiman, University of Chicago and NBER
Jesse Schreger, Columbia University and NBER
5:15 pm

Cross-Border Effects of R&D Tax Incentives

Bodo Knoll, Ruhr-University Bochum
Nadine Riedel, Ruhr-University Bochum
Maximilian Todtenhaupt, Norwegian School of Economics
Thomas Schwab, University of Mannheim
Johannes Voget, University of Mannheim
5:45 pm
Adjourn