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Oxford University Centre for Business Taxation

Oxford University Centre for Business Taxation

Academic Symposium 2017

Time: 
09:00, 26 Jun 2017 to 15:00, 28 Jun 2017
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Location: 
Saïd Business School
Address: 
Park End Street, Oxford, OX1 1HP, UK
Facilitator: 
Dr John Vella
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The annual symposium of the Oxford University Centre for Business Taxation took place from Monday 26 to Wednesday 28 June 2017. Research on topics relating to business taxation in its broadest sense were presented, including papers from economics, law and accounting, as well as interdisciplinary contributions.

Programme

Monday 26 June

08:45-09:00 Registration
  Chair: Michael Devereux, Oxford University Centre for Business Taxation
09:00-09:50

Niels Johannesen, University of Copenhagen
Taxing hidden wealth: the consequences of US enforcement initiatives on evasive foreign accounts 
With Patrick Langetieg, Internal Revenue Service; Daniel Reck, University of California, Berkeley; Max Risch, University of Michigan and Joel Slemrod, University of Michigan

Discussant: Matthias Krapf, University of Basel

09:50-10:40

Wei Cui, University of British Columbia
Taxation without information: The institutional foundations of modern tax collection

Discussant: Anzhela Cédelle, Oxford University Centre for Business Taxation

10:40-11:10 Coffee
  Chair: Judith Freedman, University of Oxford
11:10-12:00

Juan Carlos Suarez, Duke University 
Notching R&D investment with corporate income tax cuts in China
With Zhao Chen, Fudan University; Zhikuo Liu, Shanghai University of Finance and Economics and Daniel Yi Xu, Duke University and NBER

Discussant: Ben Lockwood, University of Warwick

12:00-12:50

Irem Guçeri, Oxford University Centre for Business Taxation
Pessimistic or desparate? Structural evidence on financing constraints from a natural experiment.

Discussant: Miguel Almunia, University of Warwick

12:50-14:30 Lunch
  Chair: Anzhela Cédelle, Oxford University Centre for Business Taxation
14:30-15:20

Edward Kleinbard, University of Southern California 
The right tax at the right time

Dual business enterprise income tax highlights - Term Sheet 

Discussant: Dan Shaviro, New York University

15:20-16:10

John Brooks, Georgetown University 
The definitions of income

Discussant: Ted Seto, Loyola Marymount University

16:10-17:00

Beata Javorcik, University of Oxford
When a policy backfires: the unintended consequences of taxing import financing
With Banu Demir, Bilkent University and Princeton

Discussant: Mazhar Waseem, University of Manchester

18:00-19:00 Punting at Magdalen Bridge Boathouse 
19:30 Drinks, followed by dinner at Quod

 

Tuesday 27 June

  Chair:Joachim Englisch, University of Muenster
09:00-09:50

Jennifer Blouin, University of Pennsylvania
Multinational tax frictions and syndicated lending
With Stephanie Sikes, University of Pennsylvania and Regina Wittenberg-Moerman, University of Southern California


Discussant: Travis Chow, Singapore Management University

09:50-10:40

Rosanne Altshuler, Rutgers University
Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent
With Harry Grubert, US Treasury

Discussant: Edward Kleinbard, University of Southern California

10:40-11:10 Coffee
  DBCFT Session
  Chair: John Vella, Oxford University Cnetre for Business Taxation
11:10-11:30

Steve Shay, Harvard University
’A better way’ tax reform: theory and practice
With J Clifton Fleming, Brigham Young University and Robert Peroni, University of Texas

11:30-11:50

Johannes Becker, University of Muenster
A European perspective on the US plans for a destination based cash flow tax
With Joachim Englisch, University of Muenster

11:50-12:10 Marie Lamensch, Vrije Universiteit Brussel
DBCFT implementation
12:10-12:30 Discussant: Michael Devereux, Oxford University Centre for Business Taxation
12:30-13:00 General discussion
13:00-14:30 Lunch
 

Chair: Richard Collier, Oxford University Centre for Business Taxation

14:30-15:20  

Ruud de Mooij, IMF
At a cost: the real effect of transfer pricing regulations on multinational investment
With Li Liu, IMF

Discussant: Harry Grubert, US Treasury

15:20-16:10

Aaron Flaaen, Federal Reserve Board of Governors
The role of transfer prices in profit-shifting by US multinational firms: evidence from the 2004 Homeland Investment Act

Discussant: Martin Simmler, Oxford University Centre for Business Taxation

16:10-17:00

Li Liu, IMF
Transfer pricing and tax avoidance: evidence from linked tax-trade
With Tim Schmidt-Eisenlohr, Federal Reserve Board of Governors and Dongxian Guo, LSE

Discussant: Will Boning, University of Michigan

19:00

Drinks reception in the Fellows’ Garden followed by dinner in Hall, Exeter College

 

Wednesday 28 June

 

Chair: Dan Shaviro, New York University

08:30-09:20

Johannes Voget, University of Mannheim
Inverse December fever
With Zareh Asatryan, ZEW; Andreas Peichl, University of Mannheim and ZEW, and Thomas Schwab, University of Mannheim and ZEW

Discussant: Irem Guçeri, Oxford University Centre for Business Taxation

09:20-10:10

Henk Vording, Leiden University
The conditional withholding tax: a tax on cross-border tax planning
With Jan Vleggeert, Leiden University

Discussant: Victoria Perry, IMF

10:10-10:40 Coffee
  Chair: Chris Evans, University of New South Wales
10:40-11:30

Noam Noked, The Chinese University of Hong Kong
Can taxes mitigate corporate governance inefficiencies?

Discussant: John Vella, Oxford University Centre for Business Taxation

11:30-12:20

Nicholas Sly, Federal Reserve Bank of Kansas City and CESifo
The labor market effects of offshoring by US multinational firms: evidence from changes in global tax policy
With Brian Kovak, Carnegie Mellon University

Discussant: Anne Brockmeyer, World Bank

12:20-13:20 Lunch
 

Chair: Glen Loutzenhiser, University of Oxford

13:20-14:10

Katarzyna Habu, Oxford University Centre for Business Taxation
How aggressive are foreign multinational companies in avoiding corporation tax?

Discussant: Johannes Voget, University of Mannheim

14:10-15:00

Jim Albertus, Carnegie Mellon University
The real effects of US tax arbitrage by foreign multinational firms

Discussant: Carolin Holzmann, University Erlangen-Nürnberg

 

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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