Economic Analysis of Business Taxation
Joshua Rauh and Juan Carlos Suárez Serrato, Organizers
October 20, 2023
| Friday, October 20 | ||||
| 8:00 am | Continental Breakfast - Parkview Room | |||
| 8:20 am | Welcome | |||
| 8:30 am |
Tax Policy and Investment in a Global Economy
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| 9:20 am |
Tax Planning and Multinational Behavior
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| 10:10 am | Break | |||
| 10:30 am |
Follow the Money! Why Dividends Overreact to Flat-Tax Reforms
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| 11:20 am |
Who Benefits from Partnership Flexibility?
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| 12:10 pm | Lunch - Parkview Room | |||
| 1:20 pm | Session on International Taxation | |||
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The Effect of the Double Irish Arrangement’s Closure on the Location of U.S. Multinational Companies’ Profits |
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The Geography of Capital Allocation in the Euro Area |
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A Macroeconomic Perspective on Taxing Multinational Enterprises |
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| 2:20 pm | Break | |||
| 2:40 pm | Session on Taxation in Developing Countries | |||
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Effective Tax Rates, Firm Size and the Global Minimum Tax |
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VAT Refunds and Firms’ Performance: Evidence from a Withholding Reform in Honduras |
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Who Benefits from Payroll Tax Cuts? Market Power, Tax Incidence, and Efficiency |
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| 3:40 pm | Break | |||
| 4:00 pm | Session on Tax Incentives for Investment (the last paper of this session will not be livestreamed) | |||
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Unintended Environmental Consequences of Investment Stimulus Policy |
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Investor Tax Breaks and Financing for Start-ups: Evidence from China |
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Manufacturing Investment and Employee Earnings: Evidence from Accelerated Depreciation |
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| 5:00 pm | Adjourn | |||