Annual Academic Symposium 2023

The CBT welcomed academics from around the world for the seventeenth annual symposium of the Oxford University Centre for Business Taxation. As ever, 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.

Monday 26 June

Chair: Michael Devereux, Centre for Business Taxation

9.00 - 9.50 Juan Carlos Suarez-Serrato, Stanford University
Tax Planning and Multinational Behavior

Coauthors: Rosanne Altshuler (Rutgers University) and Lysle Boller (Duke University)

Discussant: Naomi Feldman, Hebrew University of Jerusalem

9.50 - 10.40 Annette Alstadsæter, Norwegian University of Life Sciences
Pennies from Haven: Wages and Profit Shifting
Co-authors: Julie Brun Bjørkheim (Norwegian University of Life Sciences), Ronald B. Davies (University College Dublin) and Johannes Scheuerer (University College Dublin)

Discussant: Sarah Clifford, University of Oxford

10.40 - 11.10 Coffee

Chair: Tsilly Dagan, University of Oxford

11.10 - 12.00 Marcel Olbert, London Business School
The Effects of Taxing Carbon Emissions on Carbon Leakage to Developing Countries
Co-authors: Diego Kaenzig (Northwestern University) and Julian Marenz (LBS)

Discussant: Martin Simmler, Thünen Institute

12.00 - 12.50 Eduardo Baistrocchi, London School of Economics
A Theory of International Taxation

Discussant: Leopoldo Parada, University of Leeds

12.50 - 14.30 Lunch

Chair: Miranda Stewart, Melbourne University

14.30 - 15.20 Anne Brockmeyer, Institute for Fiscal Studies
Effective Tax Rates and Firm Size
Co-authors: Pierre Bachas (ESSEC Business School), Roel Dom (Belgian Ministry of Justice) and Camille Semelet (University of Munich)

Discussant: Simon Loretz, Austrian Institute of Economic Research

15.20 - 16.10 İrem Güçeri, University of Oxford
Investor Tax Breaks and Venture Capital Investment: Evidence from China
Co-authors: Xipei Hou (Shanghai Jiao Tong University) and Jing Xing (Shanghai Jiao Tong University)

Discussant: Alan Auerbach, University of California, Berkeley

16.10 - 17.00 Daniel Schaffa, University of Richmond
Reimagining the Deduction for Employee Compensation

Discussant: Reuven Avi-Yonah, University of Michigan

18.30 Punting at Cherwell Boathouse, followed by BBQ

Tuesday 27 June

Chair: Judith Freedman, University of Oxford

9.00 - 9.50 Eric Zwick, University of Chicago
Tax Policy and Global Investment Behavior
Co-authors: Gabriel Chodorow-Reich (Harvard University), Matt Smith (US Department of the Treasury), and Owen Zidar (Princeton University)

Discussant: Stephen Bond, Oxford University and Centre for Business Taxation

9.50 - 10.40 Rita de la Feria, University of Leeds
Designing a Progressive VAT
Co-author: Artur Swistak, IMF

Discussant: Rick Krever, University of Western Australia

10.40 - 11.10 Coffee

Chair: Victoria Perry, Georgetown University

11.10 - 12.00 Michael Blackwell, London School of Economics
Tax Risk

Discussant: Peter Kroever Schmidt, Copenhagen Business School

12.00 - 12.50 James Hines, University of Michigan
Quality-aware tax incentives for charitable contributions
Co-author: Zachary Halberstam (Harvard University)

Discussant: Ben Lockwood, University of Warwick

12.50 - 14.30 Lunch

Chair: Annette Alstadsæter, Norwegian University of Life Sciences

14.30 - 15.20 Johannes Becker, University of Münster
Generalized formula apportionment of MNE profits

Discussant: Kristoffer Berg, Centre for Business Taxation

15.20 - 16.10 Jennifer Blouin, University of Pennsylvania
The Tax Cuts and Jobs Act and Investment Efficiency: The Role of Accounting
Co-authors: Linda Krull (University of Oregon) and Leslie Robinson (Dartmouth College)

Discussant: Johannes Voget, University of Mannheim

16.10 - 17.00 Wei Cui, University of British Columbia
The Mirage of Mobile Capital

Discussant: Clemens Fuest, ifo Institute, Munich

19.00 Dinner at The Divinity School

Wednesday 28 June

Chair: Anzhela Cédelle, OECD

9.00 - 9.50 Pablo Garriga, World Bank
Firms as Tax Collectors
Co-author: Dario Tortarolo (University of Nottingham)

Discussant: Philipp Dörrenberg, University of Mannheim

9.50 - 10.40 Nadine Riedel, University of Münster
Multilateral Tax Treaty Revision to Combat Tax Avoidance: On the Merits and Limits of BEPS's Multilateral Instrument
Co-authors: Antonia Hohmann (University of Münster) and Valeria Merlo (University of Tübingen)

Discussant: Jawad Shah, Centre for Business Taxation

10.40 - 11.10 Coffee

Chair: John Vella, Oxford University and Centre for Business Taxation

11.10 - 12.00 Alex Raskolnikov, Columbia Law School
Poor ESG

Discussant: Wolfgang Schön, Max Planck Institute for Tax Law and Public Finance, Munich

12.00 - 12.50 Joel Slemrod, University of Michigan
External Validity in Empirical Public Finance
Co-authors: Rex Hsieh (University of Michigan) and Gerardo Sanz-Maldonado (University of Michigan)

Discussant: Michael Devereux, Centre for Business Taxation

12.50 - 14.30 Lunch