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Oxford University Centre for Business Taxation

Oxford University Centre for Business Taxation

Doctoral Conference 2017

Time: 
09:00, 18 Sep 2017 to 17:00, 19 Sep 2017
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Location: 
Saïd Business School
Address: 
Park End Street, Oxford, OX1 1HP, UK
Facilitator: 
Dr Anzhela Cédelle and Dr Martin Simmler
For any enquiries:

The Oxford University Centre for Business Taxation held its annual Doctoral Conference on Monday 18 and Tuesday 19 September 2017.

The conference accepts submissions on any topics related to business taxation in its broadest sense, including papers from economics, law, accounting and other disciplines, as well as interdisciplinary contributions. Preference will be given to current PhD students, but we also encourage young researchers within three years of completing their PhD to submit their papers.

The conference offers presenters the opportunity to receive feedback in a friendly environment from Michael Devereux, Centre Director; Judith Freedman, Director of Legal Research; Programme Directors and Research Fellows.

Best Paper Award with a prize of £250 was awarded to two papers; Sarah Clifford, University of Copenhagen - Taxing multinationals beyond borders: financial and locational responses to CFC rules and Axel Prettl, University of Tuebingen - Influence of anti-tax avoidance rules on profit shifting - examining CFC rules and bunching of multinationals

 

Programme

Monday 18 September

09:30-10:00 Registration & coffee
 

SESSION I

Chair: Michael Devereux, Oxford University Centre for Business Taxation

10:00-10:45

Katharina Erhardt, EHT Zurich
Heterogeneous tax sensitivity of firm-level investments

Discussant: Michael Devereux, Oxford University Centre for Business Taxation

10:45-11:30

Daniel Schaffa, University of Michigan/University of Richmond
The welfare impact of corporate tax privacy

Discussant: John Vella, Oxford University Centre for Business Taxation

11:30-12:00 Coffee
 

SESSION II

Chair: Ben Lockwood, University of Warwick and Oxford University Centre for Business Taxation

12:00-12:45

Shekhar Mittal, UCLA - Anderson School of Management
VAT in emerging economies: does third party verification matter?
with Aprajit Mahajan, UC Berkeley

Discussant: Miguel Almunia, University of Warwick

12:45-13:30

Festo Tusubira Nyende, University of Exeter
The role of social norms in tax compliance behaviour in emerging economies

Discussant: Scott Dyreng, Duke University

13:30-14:45 Lunch
 

SESSION III

Chair: Judith Freedman, University of Oxford and Oxford University Centre for Business Taxation

14:45-15:30

Simon Behrendt, Zeppelin University
Tax-response heterogeneity and the effects of double taxation treaties on the location choices of multinational firms

Discussant: Irem Guceri, Oxford University Centre for Business Taxation

15:30-16:15

Marie Bjørneby, Norwegian University of Life Sciences
Collaborative tax evasion by employers and employees
with Annette Alstadsæter, Norwegian University of Life Sciences and Kjetil Telle, Statistics Norway

Discussant: Simon Quinn, University of Oxford

16:15-17:00 Coffee and networking
19:00 Pre-dinner drinks and dinner at St Edmund Hall

Tuesday 19 September

 

SESSION IV

Chair: Anzhela Cédelle, Oxford University Centre for Business Taxation

09:15-10:00

Diheng Xu, New York University School of Law
China and BEPS: interactions between China and international tax norms

Discussant: Richard Collier, Oxford University Centre for Business Taxation

10:00-10:45

Giulia Rivolta, University of Brescia
The estimation of reaction functions under tax competition
with Raffaele Miniaci, University of Brescia and Paolo Panteghini, University of Brescia

Discussant: Wiji Arulampalam, University of Warwick and Oxford University Centre for Business Taxation

10:45-11:15 Coffee
 

SESSION V

Chair: John Vella, Oxford University Centre for Business Taxation

11:15-12:00

Yige Zu, University of Leeds
VAT thresholds and small businesses: where to draw the line?

Discussant: Glen Loutzenhiser, University of Oxford

12:00-13:30

Sarah Clifford, University of Copenhagen
Taxing multinationals beyond borders: financial and locational responses to CFC rules

Axel Prettl, University of Tuebingen
Influence of anti-tax avoidance rules on profit shifting - examining CFC rules and bunching of multinationals

Presentation slides

Discussants:
Martin Simmler, Oxford University Centre for Business Taxation
Anzhela Cédelle, Oxford University Centre for Business Taxation

13:30 Lunch & Award Ceremony

 

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