Taxation of Business Income

Joshua Rauh and Owen M. Zidar, Organizers

October 2-3, 2019

NBER, Feldstein Conference Room, 1050 Massachusetts Avenue, Cambridge, MA

Conference Code of Conduct

Wednesday, October 2
6:30 pm
Dinner
Bambara Restaurant
25 Edwin H. Land Boulevard (across the street from the Royal Sonesta Hotel)
Cambridge, MA
Thursday, October 3
8:30 am
Breakfast
9:00 am
Enrico Moretti, University of California, Berkeley and NBER
Daniel Wilson, Federal Reserve Bank of San Francisco

Taxing Billionaires: Estate Taxes and the Geographical Location of the Forbes 400
9:30 am
Audrey Guo, Santa Clara University

The Effects of Unemployment Insurance Taxation on Multi-Establishment Firms
10:00 am
Break
10:20 am
Jennifer Blouin, University of Pennsylvania
Leslie Robinson, Dartmouth College

Double Trouble: How Much of U.S. Multinationals' Profits are really in Tax Havens?
Discussant: Roger H. Gordon, University of California, San Diego and NBER
11:05 am
Cailin R. Slattery, University of California, Berkeley

Bidding for Firms: Subsidy Competition in the U.S.
Discussant: Juan Carlos Suárez Serrato, Stanford University and NBER
11:50 am
Lunch
12:45 pm
Cailin R. Slattery, University of California, Berkeley
Owen M. Zidar, Princeton University and NBER

Evaluating State and Local Business Tax Incentives (slides)
Discussant: Stefanie Stantcheva, Harvard University and NBER
1:30 pm
Max Risch, Carnegie Mellon University

Does Taxing Business Owners Affect Their Employees? Evidence from a Change in the Top Marginal Tax Rate.
Discussant: Eric Zwick, University of Chicago and NBER
2:15 pm
Break
2:35 pm
Chatib Basri, University of Indonesia
Mayara Felix, Yale University
Rema Hanna, Harvard University and NBER
Benjamin A. Olken, Massachusetts Institute of Technology and NBER

Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia (slides)
3:05 pm
Sebastian Bustos, Harvard University
Dina Pomeranz, University of Zurich
Juan Carlos Suárez Serrato, Stanford University and NBER
Jose Vila-Belda, University of Zurich
Gabriel Zucman, University of California, Berkeley and NBER

Monitoring Tax Compliance by Multinationals Evidence from a Natural Experiment in Chile
3:35pm
Scott R. Baker, Northwestern University and NBER
Stephen Teng Sun, City University of Hong Kong
Constantine Yannelis, University of Chicago and NBER

Corporate Taxes and Retail Prices (slides)
4:05 pm
Break
4:25 pm
Christine L. Dobridge, Federal Reserve Board
Paul Landefeld, Joint Committee on Taxation
Jake Mortenson, Joint Committee on Taxation

Corporate Taxes and the Wage Distribution: Effects of the Domestic Production Activities Deduction
4:55 pm
Lucas Goodman, Department of the Treasury
Katherine Lim, Minneapolis Federal Reserve Bank
Bruce Sacerdote, Dartmouth College and NBER
Andrew Whitten, Department of the Treasury

Impacts of the 199A Deduction for Pass-through Owners (slides)
5:25 pm
Adjourn