Business Taxation in a Federal System

Joshua Rauh and Owen M. Zidar, Organizers

October 2, 2020

on Zoom.us

Conference Code of Conduct

Friday, October 2
Format: 20 min presentation / 10 mins general Q&A discussion.
Type questions in Chat during presentation if you want to ask a clarifying question and moderator will do so at an appropriate moment. General discussion during 10 minutes Q&A done through Hand Raising.

1:00 pm
Clemens Fuest, Ifo Institute for Economic Research
Felix Hugger, University of Munich
Florian Neumeier, CESifo

Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-by-Country Reporting Data
1:30 pm
Helen Miller, Institute for Fiscal Studies
Thomas Pope, Institute for Fiscal Studies
Kate Smith, London School of Economic

Intertemporal Income Shifting and the Taxation of Business Owner-Managers
2:00 pm
Break
2:15 pm
Pawel Doligalski, University of Bristol
Abdoulaye Ndiaye, New York University
Nicolas D. Werquin, Federal Reserve Bank of Chicago

Redistribution with Performance Pay
2:45 pm
Matthew R. Denes, Carnegie Mellon University
Sabrina T. Howell, New York University and NBER
Filippo Mezzanotti, Northwestern University and NBER
Xinxin Wang, University of California at Los Angeles
Ting Xu, University of Toronto

Investor Tax Credits and Entrepreneurship: Evidence from U.S. States
3:15 pm
Break
3:30 pm
Cailin R. Slattery, University of California, Berkeley

The Political Economy of Subsidy-Giving
4:00 pm
Ole Agersnap, Princeton University
Owen M. Zidar, Princeton University and NBER

The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates
4:30 pm
Break
4:45 pm
Antonio Coppola, Stanford University
Matteo Maggiori, Stanford University and NBER
Brent Neiman, University of Chicago and NBER
Jesse Schreger, Columbia University and NBER

Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens
5:15 pm
Bodo Knoll, Ruhr-University Bochum
Nadine Riedel, Ruhr-University Bochum
Maximilian Todtenhaupt, Norwegian School of Economics
Thomas Schwab, University of Mannheim
Johannes Voget, University of Mannheim

Cross-Border Effects of R&D Tax Incentives
5:45 pm
Adjourn