Business Taxation in a Federal System

Joshua Rauh and Juan Carlos Suárez Serrato, Organizers

October 14, 2022

Oberndorf Event Center, Stanford University Graduate School of Business, Knight Management Center, 655 Knight Way, Stanford, CA

Conference Code of Conduct

Friday, October 14


Stanford Map

Driving & Parking
8:20 am
Continental Breakfast
8:50 am
Welcome
9:00 am
Yige Duan, University of British Columbia
Terry Moon, University of British Columbia

Tax Cuts, Firm Growth, and Worker Earnings: Evidence from Small Businesses in Canada (slides)
9:45 am
Cameron LaPoint, Yale University
Shogo Sakabe, LMU Munich

Place-Based Policies and the Geography of Corporate Investment (slides)
10:30 am
Break
Special Session on Opportunity Zones:
10:45 am
Alina Arefeva, University of Wisconsin-Madison
Morris Davis, Rutgers University
Andra C. Ghent, University of Utah
Minseon Park, University of Wisconsin-Madison

The Effect of Capital Gains Taxes on Business Creation and Employment: The Case of Opportunity Zones (slides)
11:05 am
Kevin Corinth, American Enterprise Institute
Naomi E. Feldman, Hebrew University of Jerusalem

The Impact of Opportunity Zones on Commercial Investment and Economic Activity (slides)
11:25 am
Jiajie Xu, University of Iowa

The Effect of Tax Incentives on Local Private Investments and Entrepreneurship: Evidence from the Tax Cuts and Jobs Act of 2017
11:45 am
Session Discussion
12:00 pm
Lunch
1:00 pm
Katarzyna A. Bilicka, Utah State University and NBER
Michael P. Devereux, University of Oxford
Irem Guceri, University of Oxford

Tax Policy, Investment and Profit-Shifting (slides)
1:45 pm
Alessandro Ferrari, University of Zurich
Sébastien Laffitte, CYU - Cergy Paris University
Mathieu Parenti, Paris School of Economics
Farid Toubal, University of Paris-Dauphine

Profit Shifting Frictions and the Geography of Multinational Activity
2:30 pm
Christine L. Dobridge, Federal Reserve Board
Rebecca Lester, Stanford University
Robert Whitten, Department of the Treasury

IPOs and Corporate Tax Planning (slides)
3:15 pm
Break
Special Session on Profit Shifting and Tax Reforms:
3:45 pm
Scott Dyreng, Duke University
Robert W. Hills, Pennsylvania State University
Kevin S. Markle, Michigan State University

Tax Deficits and the Income Shifting of U.S. Multinationals
4:05 pm
Javier Garcia-Bernardo, Utrecht University
Petr Janský, Charles University
Gabriel Zucman, University of California, Berkeley and NBER

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies? (slides)
4:25 pm
Christine L. Dobridge, Federal Reserve Board
Patrick J. Kennedy, University of California, Los Angeles and NBER
Paul Landefeld, Joint Committee on Taxation
Jacob Mortenson, Joint Committee on Taxation

The Efficiency-Equity Tradeoff of the Corporate Income Tax: Evidence from the Tax Cuts and Jobs Act
4:45 pm
Roberto Gomez Cram, New York University
Marcel Olbert, London Business School

Measuring the Effects of the Global Tax Reform - Evidence from High-Frequency Data (slides)
5:05 pm
Session Discussion
5:25 pm
Adjourn
6:00 pm
Group Dinner
Joya Restaurant, 339 University Ave, Palo Alto, CA