Trans-Atlantic Public Economics Seminar on Business Taxation
The NBER's Trans-Atlantic Public Economics Seminar tackled the topic of business taxation this year. The group met on June 20-22, 2012 at Oxford University. Organizers Michael Devereux, Oxford University, and Roger Gordon, University of California at San Diego and NBER, chose these papers for discussion:
* Florian Scheuer, Stanford University and NBER, "Entrepreneurial Taxation and Occupational Choice"
* Stefania Albanesi, Columbia University and NBER, "Optimal Taxation of Entrepreneurial Capital with Private Information"
* Clemens Fuest and Giogia Maffini, Oxford University, and Nadine Riedel, University of Hohenheim, "What Determines Corporate Tax Payments in Developing Countries? Evidence from Firm Panel Data"
* Harry Huizinga and Wolf Wagner, Tilburg University, and Johannes Voget, University of Mannheim, "International Taxation and Cross-Border Banking"
* Michael Devereux and Li Liu, Oxford University, and Simon Loretz, University of Bayreuth, "Using Tax Reforms and Tax Return Data to Identify the Effects of Tax and Cash Flow on the Investment of Small Companies"
* Jesse Edgerton, Federal Reserve Board, "Investment, Accounting, and the Salience of the Corporate Income Tax"
* Jarkko Harju and Tuomas Kosonen, Government Institute for Economic Research, Helsinki, "The Impact of Tax Incentives on Economic Activity of Entrepreneurs"
* Tobias Boehm, University of Muenster; Tom Karkinsky, University of Oxford CBT; and Nadine Riedel, University of Hohenheim, "The Impact of Corporate Taxes on R&D and Patent Holdings"
* Laura Kawano, Department of the Treasury, and Joel Slemrod, University of Michigan and NBER, "The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base"
* James R. …