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Oxford University Centre for Business Taxation

Oxford University Centre for Business Taxation

Academic symposium 2015

Time: 
12:00, 22 Jun 2015 to 13:00, 25 Jun 2015
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Location: 
Saïd Business School
Address: 
Park End Street, Oxford, OX1 1HP
Facilitator: 
Professor Michael Devereux
For any enquiries:

The ninth annual symposium of the Oxford University Centre for Business Taxation took place from Monday 22 - Thursday 25 June 2015.

We welcomed research on any topics related to business taxation in its broadest sense, including papers from economics, law and other disciplines, as well as interdisciplinary contributions. 

The programme followed that of previous years; there were a limited number of formal presentations, and plenty of time for informal interaction and private work, together with social events. 

Session format

Sessions were 50 minutes long. There were 25 minutes for presenters, followed by 10 minutes for discussants and 15 minutes for questions from the floor.

Programme

Monday 22 June

 

Chair: Michael Devereux (Oxford University Centre for Business Taxation)

12.00-1.00pm

Registration and lunch 

1.00-1.50pm

Salvador Barrios (European Commission)
Patent boxes and patents location decision
With Annette Alstadsæter (University of Oslo), Gaëtan Nicodème (European Commission, ULB, CESifo and CEPR), Agnieszka Maria Skonieczna (European Commission) and Antonio Vezzani (European Commission, Joint Research Centre, IPTS)

Discussant: Irem Guceri (Oxford University Centre for Business Taxation)

1.50-2.40pm

Doug Shackelford (University of North Carolina)
Do companies invest and hire more after shareholder tax cuts?
With Zhonglan Dai (University of Texas at Dallas), Yue (Layla) Ying (University of Texas at Dallas) and Harold H. Zhang (University of Texas at Dallas)

Discussant: Michael Overesch (University of Cologne)

2.40-3.10pm Coffee
3.10-4.00pm

Giorgia Maffini (Oxford University Centre for Business Taxation)
Capital allowances and investment: evidence from UK tax returns
With Michael Devereux (Oxford University Centre for Business Taxation) and Jing Xing (Shanghai Jiao Tong University)

Discussant: Mihir Desai (Harvard University)   

4.00-4.50pm

Eric Ohrn (Grinnell College)
The corporate investment response to the domestic production activities deduction

Discussant Alfons Weichenrieder (Goethe University Frankfurt)

7.00pm BBQ & punting at St Hilda's College

Tuesday 23 June

 

Chair: Jim Hines (University of Michigan)

9.00-9.50am

Dhammika Dharmapala (University of Chicago)
Territorial tax reforms, tax sparing agreements, and foreign direct investment
With Celine Azemar (University of Glasgow)

Discussant: Jing Xing (Shanghai Jiao Tong University)

9.50-10.40am

Li Liu (Oxford University Centre for Business Taxation)
Taxation and MNE investment: evidence from the UK change to territorial taxation

Discussant: Gaetan Nicodeme (European Commission)

10.40-11.10am Coffee
11.10-12.00pm

​Martin Ruf (University of Tübingen)
Who bears the cost of taxing the rich? An empirical study on CEO pay
With Julia Schmider (University of Tübingen)

Discussant: Michael Stimmelmayr (ETH Zurich)

12.00-12.50pm

Reuven Avi-Yonah (University of Michigan)
Reinventing the wheel: what we can learn from the Tax Reform Act of 1986

Discussant: Stuart Adam (IFS)

12.50-3.00pm Lunch
 

Chair: John Vella (Oxford University Centre for Business Taxation)

3.00-3.50pm

Carolin Holzmann (University Erlangen-Nuremberg)
On multinational firms’ transfer pricing and the effectiveness of transfer pricing legislation

Discussant Joana Naritomi (LSE)

3.50-4.40pm

Dan Shaviro (NYU)  
Getting a "Fix" on recent developments in international tax policy

Discussant: Geoffrey Loomer (Dalhouise University)

4.40-5.30pm

Wei Cui (University of British Columbia)
A critical review of proposals for destination-based cash-flow corporate taxation as a global international tax reform

Discussant: Michael Devereux (Oxford University Centre for Business Taxation)

7.30pm Pub dinner, The Anchor

Wednesday 24 June

  Chair: Steve Shay (Harvard University)
9.00-9.50am

Jim Hines (University of Michigan)
Inter vivos transfers of ownership in family firms

Discussant: Ben Lockwood (University of Warwick)

9.50-10.40am

Clemens Fuest (ZEW and University of Mannheim)
Does ownership affect the impact of taxes on firm behaviour? Evidence from China
With Li Liu (Oxford University Centre for Business Taxation)

Discussant: Celine Azemar (University of Glasgow)

10.40-11.10am Coffee
11.10-12.00pm

Jacob Nussim (Bar-Illan University)
Taxation and innovation

Discussant: Helen Miller (IFS)

12.00-12.50pm

Eric Zwick (University of Chicago) 
Do experts help firms optimize?
With James Mahon (Harvard University)

Discussant: Steve Bond (University of Oxford)

12.50-3.00pm Lunch
  Chair: Doug Shackelford (University of North Carolina)
3.00-3.50pm

Jean-François Tremblay (University of Ottawa)
Cash-flow business taxation revisited: risk aversion and asymmetric information
With Robin Boadway (Queen’s University) and Motohiro Sato (Hitotsubashi University)

Discussant: Eckhard Janeba (University of Mannheim)

3.50-4.40pm

Ed Kleinbard (University of Southern California)
Reimagining capital income taxation

Discussant: Itai Grinberg (Georgetown University)

4.40-5.30pm

Martin Simmler (Oxford University Centre for Business Taxation)
Do multinational firms invest more? On the impact of internal  debt financing and transfer pricing on capital accumulation

Discussant: Dhammika Dharmapala (University of Chicago)

7.30pm Dinner, Exeter College

Thursday 25 June

 

Chair:  Clemens Fuest (ZEW and University of Mannheim)

9.00-9.50am

Laurent Bach (Stockholm School of Economics)
Do better entrepreneurs avoid taxes more?

Discussant: Dominika Langenmayr (University of Munich and Cesifo)

9.50-10.40am

Shane Heitzman (University of Southern California)
Corporate tax planning and stock returns
With Maria Ogneva (University of Southern California)

Discussant: Robert Ullman (University of Munster)

10.40-11.10am Coffee
11.10-12.00pm

Andrew Bird (Carnegie Mellon University)
Governance and taxes: evidence from regression discontinuity
With Stephen A. Karolyi (Carnegie Mellon University)

Discussant: Camille Landais (LSE)

12.00-12.50pm

Rick Krever (Monash University)
Where’s the complexity in tax law?
With Peter Mellor (Monash University)

Discussant: Judith Freedman (University of Oxford)

Queries?

John Vella was the convenor of this year's symposium. If you have any questions about the academic content of the symposium, please contact John.

For questions regarding the logistics, please contact Clare Ruthven-Stuart or Harriet Montague.

Speakers

Michael Devereux View profile

Michael Devereux is Director of the Oxford University Centre for Business Taxation, Professor of Business Taxation at Saïd Business School, and a Professorial Fellow at Oriel College.

John Vella View profile

John Vella is an Associate Professor at the Oxford University Centre for Business Taxation (CBT) and a member of the Faculty of Law at Oxford. He is an expert in corporate taxation, financial sector taxation, international taxation, tax avoidance, tax administration and corporate law.
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