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Oxford University Centre for Business Taxation

Oxford University Centre for Business Taxation

Academic symposium 2014

Time: 
12:30, 24 Jun 2014 to 12:00, 27 Jun 2014 Add to Calendar
Location: 
Saïd Business School
Address: 
Park End Street, Oxford, OX1 1HP
Facilitator: 
Professor Michael Devereux
For any enquiries:

The symposium took place at Saïd Business School in Oxford, from Tuesday 24 – Friday 27 June 2014. 

PROGRAMME

Tuesday 24 June 

12.30pm – 1.30pm Registration and lunch 

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

1.30pm – 2.15pm  Joel Slemrod (University of Michigan)  Presentation
Do the laws of tax incidence hold? Point of collection and the pass-through of state diesel taxes
With Wojciech Kopczuk (Columbia University), Justin Marion (UC Santa Cruz) and Erich Muehlegger (Harvard University)

Discussant: Stephen Bond (University of Oxford)  Presentation

2.15pm – 3.00pm  *Owen Zidar (University of California, Berkeley)  Presentation

Who benefits from state corporate tax cuts? A local labor markets approach with heterogeneous firms
With Juan Carlos Suárez Serrato (Stanford University)

Discussant: Martin Simmler (DIW, Berlin)  Presentation

3.00pm    Coffee

3.30pm – 4.15pm  Jing Xing (Oxford University Centre for Business Taxation)  Presentation
Corporate tax incentives and capital structure: empirical evidence from the UK tax returns
With Michael Devereux and Giorgia Maffini (Oxford University Centre for Business Taxation)

Discussant: Dhammika Dharmapala (University of Illinois at Urbana-Champaign)  Presentation
 

4.15pm – 5.00pm  Jacob Nussim (Bar-Ilan University)  Presentation
A theory of tax losses mechanisms
With Avraham Tabbach (Tel Aviv University)

Discussant: Norman Gemmell (Victoria University of Wellington)  Presentation
 

5.00pm Viewing of World Cup and refreshments, Common Room

7.30pm Dinner, Nuffield College

 

Wednesday 25 June

Chair: Judith Freedman (University of Oxford)

9.00am – 9.45am  David Weisbach (University of Chicago)  Presentation
International capital taxation

Discussant: Alan Auerbach (University of California, Berkeley)  Presentation
 

9.45am - 10.30am  Chris Sanchirico (University of Pennsylvania)  
As American as Apple Inc.: tax and ownership nationality (from SSRN website)

Discussant: Ilan Benshalom (Hebrew University of Jerusalem)
 

10.30am Coffee
 

11.00am – 11.45am  Johannes Becker (University of Muenster)  Presentation
A negotiation-based model of tax-induced transfer pricing
With Ron Davies (University College Dublin)

Discussant: Michael Stimmelmayer (KOF, ETH Zurich)  Presentation
 

11.45am – 12.30pm  Mitchell Kane (New York University)  Presentation
Transfer pricing, integration, and novel intangibles: A consensus approach to the arm’s length standard

Discussant: John Vella (Oxford University Centre for Business Taxation)  Presentation
 

12.30pm Lunch
 

Chair: Dhammika Dharmapala (University of Illinois at Urbana-Champaign)  

3.15pm – 4.00pm  Alfons Weichenrieder (Goethe University Frankfurt)  Presentation
Does exchange of information between tax authorities influence foreign direct investment into tax havens?
With Julia Braun (WU Vienna University of Economics and Business)

Discussant: Celine Azemar (Glasgow University)  Presentation
 

4.00pm – 4.45pm   *Jeffrey Hoopes (Ohio State University) 
Real costs of disclosure: Evidence from an exogenous shock to subsidiary disclosure in the UK
With Jaron Wilde (University of Iowa)

Discussant: Travis Chow (Singapore Management University)
 

4.45pm – 5.30pm *David Agrawal (University of Georgia)  Presentation
The internet as a tax haven? The effect of the internet on tax competition (from SSRN website)

Discussant: Giorgia Maffini (Oxford University Centre for Business Taxation)  Presentation
 

6.30pm – 7.30pm Punting

8.00pm Pub dinner
 

Thursday 26 June 

Chair: David Weisbach (University of Chicago)

9.45am – 10.30am Li Liu (Oxford University Centre for Business Taxation)  Presentation
Small business incorporation and investment: the role of corporation tax
With Michael Devereux (Oxford University Centre for Business Taxation)

Discussant: Tim Goodspeed (Hunter College, CUNY)  Presentation
 

9.45am – 10.30am *Joana Naritomi (Harvard University)  Presentation
Consumers as tax auditors

Discussant: Jon Kerr (Baruch College, CUNY)  Presentation
 

10.30am Coffee
 

11.00am – 11.45am Daniel Reck (University of Michigan) 
Reporting what you can't hide: how credit card information reporting affects small business tax compliance
With Brett Collins (IRS), Jeffrey Hoopes (Ohio State University), Joel Slemrod (University of Michigan)

Discussant: Michelle Hanlon (MIT)  Presentation
 

11.45am – 12.30pm Alex Raskolnikov (Columbia University)
The uneasy case for graduated tax penalties

Discussant: Miranda Stewart (Melbourne University and ANU)  
 

12.30pm Lunch
 

Chair: Joel Slemrod (University of Michigan)

3.15pm – 4.00pm *Matthew Smith (OTA, US Treasury)  Presentation
At a loss: corporate elasticity of income at the zero kink
With Elena Patel (OTA, US Treasury), Nathan Seegert (University of Utah)

Discussant: Tuomas Kosonen (VATT, Helsinki)

4.00pm – 4.45pm *Eric Zwick (Harvard University)  Presentation
Do financial frictions amplify fiscal policy? Evidence from business investment stimulus

Discussant: Dominika Langenmayr (University of Munich)  Presentation

4.45pm – 5.30pm *Mazhar Waseem (University of Manchester)  Presentation
Taxes, informality and income shifting: evidence from a recent Pakistani tax reform

Discussant: Miguel Almunia (Warwick University)  Presentation
 

5.30pm Viewing of World Cup and refreshments, Common Room

Or

5.45pm Walking tour of Oxford with Oxford Walking Tours

7.30pm Dinner, 4500 Miles from Delhi
 

Friday 27 June

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

9.00am – 9.45am David Gamage (University of California, Berkeley)  Presentation
On double-distortion arguments, distribution policy, and the optimal choice of tax instruments

Discussant: Jacob Nussim (Bar-Ilan University)
 

9.00am – 9.45am Joerg Paetzold (Salzburg University)  Presentation
Unwilling, unable or uninformed to cheat? Tax evasion via self-reporting in Austria
With Hannes Winner (Salzburg University)

Discussant: Nirupama Rao (NYU)  

 

10.30am   Coffee
 

11.00am – 11.45am Martin Ruf (University of Tübingen)  Presentation
Tax avoidance as a driver of mergers and acquisitions
With Thomas Belz (Mannheim University), Leslie Robinson (Dartmouth University) and Christian Steffens (Mannheim University)

Discussant: Paul Baker (University of Bath)
 

11.45am – 12.30pm Rosanne Altshuler (Rutgers University)  Presentation
The spillover effects of outward foreign direct investment on home countries: evidence from the United States 
With Jitao Tang (Ernst & Young LLP)

Discussant: Estelle Dauchy (New Economic School, Moscow)  Presentation
 

* Eligible for young scholar’s prize

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