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 |
Gabriel Chodorow-Reich, Harvard University and NBER Matthew Smith, Department of the Treasury Owen M. Zidar, Princeton University and NBER Eric Zwick, University of Chicago and NBER Tax Policy and Investment in a Global Economy
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| 9:20 am |
Rosanne Altshuler, Rutgers University Lysle Boller, Duke University Juan Carlos Suárez Serrato, Stanford University and NBER Tax Planning and Multinational Behavior
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| 10:10 am | Break | |||
| 10:30 am |
Laurent Bach, ESSEC Business School Antoine Bozio, Paris School of Economics Brice Fabre, Institut des politiques publiques (IPP) Arthur Guillouzouic Le Corff, Paris School of Economics & IPP Claire Leroy, CREST - Ecole Polytechnique Clement Malgouyres, CREST-IPP Follow the Money! Why Dividends Overreact to Flat-Tax Reforms
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| 11:20 am |
Michael Love, Columbia University 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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Navodhya Samarakoon, University of Michigan The Effect of the Double Irish Arrangement’s Closure on the Location of U.S. Multinational Companies’ Profits |
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Roland Beck, European Central Bank Antonio Coppola, Stanford University Angus J. Lewis, Stanford University Matteo Maggiori, Stanford University and NBER Martin Schmitz, European Central Bank Jesse Schreger, Columbia University and NBER The Geography of Capital Allocation in the Euro Area |
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Sebastian Dyrda, University of Toronto Joseph B. Steinberg, University of Toronto Guangbin Hong, University of Chicago 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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Pierre Bachas, The World Bank Anne Brockmeyer, The World Bank Camille Semelet, LMU and ifo Institute Effective Tax Rates, Firm Size and the Global Minimum Tax |
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Thiago Scot, Development Impact Evaluation (DIME), World Bank David Pineda Pinto, Utah State University Jose Carlo Bermúdez, PUC-Chile VAT Refunds and Firms’ Performance: Evidence from a Withholding Reform in Honduras |
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Felipe Lobel, University of California, Berkeley 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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Dana C. Andersen, University of Alberta E. Mark Curtis, Wake Forest University Eric C. Ohrn, Grinnell College Unintended Environmental Consequences of Investment Stimulus Policy |
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Irem Guceri, University of Oxford Xipei Hou, Shanghai Jiao Tong University Jing Xing, Shanghai Jiao Tong University Investor Tax Breaks and Financing for Start-ups: Evidence from China |
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Terry Moon, University of British Columbia Yige Duan, University of British Columbia Shiming Wu, University of British Columbia Manufacturing Investment and Employee Earnings: Evidence from Accelerated Depreciation |
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| 5:00 pm | Adjourn | |||