Academic journal article NBER Reporter

Taxation of Business Income

Academic journal article NBER Reporter

Taxation of Business Income

Article excerpt

An NBER conference on Taxation of Business Income took place in Cambridge on October 2-3. Research Associates Joshua Rauh of Stanford University and Owen M. Zidar of Princeton University organized the meeting, which was sponsored by the Smith Richardson Foundation. These researchers' papers were presented and discussed:

* Sebastian Bustos, Harvard University; Dina Pomeranz, University of Zurich; Juan Carlos Suarez Serrato, Duke University and NBER; Jose Vila-Belda, University of Zurich, and Gabriel Zucman, University of California, Berkeley and NBER, "Monitoring Tax Compliance by Multinationals: Evidence from a Natural Experiment in Chile"

* Sabrina T. Howell, New York University and NBER, and Filippo Mezzanotti, Northwestern University, "Financing Entrepreneurship through the Tax Code: Angel Investor Tax Credits"

* Jennifer Blouin, University of Pennsylvania, and Leslie Robinson, Dartmouth College, "Double Trouble: How Much of US Multinationals' Profits Are Really in Tax Havens?"

* Scott R. Baker, Northwestern University and NBER; Stephen Teng Sun, Peking University; and Constantine Yannelis, University of Chicago and NBER, "Corporate Taxes and Retail Prices"

* Audrey Guo, Santa Clara University, "The Effects of Unemployment Insurance Taxation on Multi-Establishment Firms"

* Chatib Basri, University of Indonesia; Mayara Felix, MIT; Rema Hanna, Harvard University and NBER; and Benjamin A. …

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