Business Taxation in a Federal System

Joshua Rauh and Juan Carlos Suárez Serrato, Organizers

October 7, 2021

on Zoom, Times in US EDT

Conference Code of Conduct

Thursday, October 7
10:05 am
Welcome
10:15 am
Sebastian Siegloch, University of Mannheim
Nils Wehrhöfer, Bundesbank Research Centre
Tobias Etzel, Deutsche Bundesbank

Direct, Spillover and Welfare Effects of Regional Firm Subsidies
11:00 am
Kate Smith, London School of Economic
Helen Miller, Institute for Fiscal Studies

Capital Taxation and Entrepreneurship
11:45 am
Eric C. Ohrn, Grinnell College
Daniel G. Garrett, University of Pennsylvania
Juan Carlos Suárez Serrato, Stanford University and NBER

Effects of International Tax Provisions on Local Labor Markets
12:30 pm
Break
1:00 pm
Felipe Lobel, University of California, Berkeley

The Incidence of Payroll Taxation
1:10 pm
Pablo Garriga, Brown University
Dario Tortarolo, Development Research Group (DECRG), World Bank

Firms as Tax Collectors (slides)
1:20 pm
Paul Michael Kindsgrab, University of Michigan

The Effects of Local Business Taxes on Establishment Entry and Exit
1:30 pm
Breakout Room Discussions
1:45 pm
Jordan W. Richmond, Princeton University

Firm Responses to Book Income Alternative Minimum Taxes (slides)
1:55 pm
Audrey Guo, Santa Clara University

Payroll Tax Incidence: Evidence from Unemployment Insurance
2:05 pm
Juliette Fournier
Cailin R. Slattery, University of California, Berkeley

Tax Discrimination and Competition in the Market for Firms (slides)
2:15 pm
Breakout Room Discussions
2:30 pm
Break
2:45 pm
Jeffrey L. Hoopes, University of North Carolina
Daniel Klein, University of Mannheim
Rebecca Lester, Stanford University
Marcel Olbert, London Business School

Foreign Aid Through Domestic Tax Cuts? Evidence from Multinational Firm Presence in Developing Countries
3:30 pm
Katarzyna A. Bilicka, Utah State University and NBER
Daniela Scur, Cornell University

Organizational Capacity and Profit Shifting
4:15 pm
Break
4:30 pm
Michael Love, Columbia University

Equity Financing, Dividend Taxes and Corporate “Non-Capital” Investment
5:15 pm
Adjourn