Public Economics Program Meeting/Economic Analysis of Business Taxation Conference

Raj Chetty, Peter Ganong, Kory Kroft, Joshua Rauh, and Juan Carlos Suárez Serrato, Organizers

October 19-20, 2023

Royal Sonesta Hotel, 40 Edwin H. Land Blvd, Cambridge, MA

Conference Code of Conduct

Thursday, October 19
9:00 am
Continental Breakfast - Room Skyline DE
Meeting - Room Skyline ABC
The following paper will not be available on YouTube:
9:40 am
Robert Collinson, University of Notre Dame and NBER
John Eric Humphries, Yale University and NBER
Stephanie Kestelman, Harvard University
Scott T. Nelson, University of Chicago
Winnie van Dijk, Yale University and NBER
Daniel C. Waldinger, New York University and NBER

Right-to-Counsel in Eviction Court and Rental Housing Markets: Quasi-Experimental Evidence from New York
10:20 am
Steven Hamilton, George Washington University
Geoffrey Liu, Harvard University
Jorge Miranda-Pinto, International Monetary Fund
Tristram Sainsbury, Australian National University

Early Pension Withdrawal as Stimulus
11:00 am
Break
11:20 am
Felix Bierbrauer, University of Cologne
Pierre C. Boyer, Ecole Polytechnique
Andreas Peichl, University of Munich
Daniel Weishaar, University of Munich

The Taxation of Couples
12:00 pm
Lunch - Room Skyline DE
1:00 pm
Philip Mulder, University of Wisconsin - Madison

Mismeasuring Risk: The Welfare Effects of Flood Risk Information
1:40 pm
Antoine Dechezleprêtre, OECD
Adrien Fabre, CNRS
Bluebery Planterose, Paris School of Economics
Tobias Kruse, OECD
Stefanie Stantcheva, Harvard University and NBER

Fighting Climate Change: International Attitudes Toward Climate Policies (slides)
2:20 pm
Break
2:45 pm
Youssef Benzarti, University of California, Santa Barbara and NBER
Santiago Garriga, CEFIP-UNLP
Dario Tortarolo, Development Research Group (DECRG), World Bank

Can VAT Cuts Dampen the Effects of Food Price Inflation? (slides)
3:00 pm
Sreeraahul Kancherla, Department of the Treasury
Alisa Tazhitdinova, University of California, Santa Barbara and NBER

Understanding Capital Gains Responses to Taxes Using Transaction-Level Data
3:15 pm
Martina Cuneo, New York University
Jetson Leder-Luis, Boston University and NBER
Silvia Vannutelli, Northwestern University and NBER

Government Audits (slides)
3:30 pm
Abdoulaye Ndiaye, New York University
Kyle F. Herkenhoff, University of Minnesota and NBER
Abdoulaye Cisse, University of California, Berkeley
Alessandro Dell'Acqua, Bocconi University
Ahmadou Aly Mbaye, Universite Cheikh Anta Diop (UCAD)

How to Fund Unemployment Insurance with Informality and False Claims: Evidence from Senegal
3:45 pm
Jonathan Gruber, Massachusetts Institute of Technology and NBER
David H. Howard, Emory University
Jetson Leder-Luis, Boston University and NBER
Theodore L. Caputi, Massachusetts Institute of Technology

Dying or Lying? For Profit Hospices and End of Life Care
4:00 pm
Break
4:20 pm
Henrik Kleven, Princeton University and NBER
Claus Thustrup Kreiner, University of Copenhagen and CEBI
Kristian Larsen, University of Copenhagen and CEBI
Jakob Egholt Søgaard, University of Copenhagen and CEBI

Micro vs Macro Labor Supply Elasticities: The Role of Dynamic Returns to Effort
5:00 pm
Adjourn
6:00 pm
Group Dinner, Royal Sonesta Hotel, Room Charles A
Friday, October 20
7:00 am
Economic Analysis of Business Taxation Conference
8:00 am
Continental Breakfast - Parkview Room
Meeting - Riverfront Room
8:20 am
Welcome
The following paper will not be available on YouTube:
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
Discussant: Jason Furman, Harvard University
9:20 am
Rosanne Altshuler, Rutgers University
Lysle Boller, Duke University
Juan Carlos Suárez Serrato, Stanford University and NBER

Tax Planning and Multinational Behavior
Discussant: Dhammika Dharmapala, University of California, Berkeley
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
Discussant: Adrien Matray, Princeton University and NBER
11:20 am
Michael Love, Columbia University

Who Benefits from Partnership Flexibility?
Discussant: Rebecca Lester, Stanford University
12:10 pm
Lunch - Parkview Room
1:20 pm
Session on International Taxation
Navodhya Samarakoon, University of Michigan

The Effect of the Double Irish Arrangement’s Closure on the Location of U.S. Multinational Companies’ Profits
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
Sebastian Dyrda, University of Toronto
Joseph B. Steinberg, University of Toronto
Guangbin Hong, University of Chicago

A Macroeconomic Perspective on Taxing Multinational Enterprises (slides)
2:20 pm
Break
2:40 pm
Session on Taxation in Developing Countries
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
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
Felipe Lobel, University of California, Berkeley

Who Benefits from Payroll Tax Cuts? Market Power, Tax Incidence, and Efficiency
3:40 pm
Break
4:00 pm
Session on Tax Incentives for Investment (the last paper of this session will not be livestreamed)
Dana C. Andersen, University of Alberta
E. Mark Curtis, Wake Forest University
Eric C. Ohrn, Grinnell College

Unintended Environmental Consequences of Investment Stimulus Policy
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
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
5:00 pm
Adjourn