Doctoral Conference

Current PhD students and researchers within three years of completing their PhD are invited to submit papers on any topic related to business taxation.  The conference offers presenters the opportunity to receive feedback in a friendly environment from leading academics and CBT researchers.

Winners

Each year, the Centre awards a prize to the author of the paper selected by CBT researchers as the best paper of the conference. In some years the prize was shared. The prize winners are as follows:        


2024

David Leite, "The Firm as Tax Shelter: Micro Evidence and Aggregate Implications of Consumption Through the Firm"


2022    

Lars Thorvaldsen, "The importance of escape clauses: Firm response to thin capitalization rules"


2021    

Paul Organ, "Citizen and taxes: Evaluating the effects of the US tax system on individuals’ citizenship decisions"


2020    

Michael Love, "The Lasting Effects of the 2003 Dividend Tax Cut"


2019    

Adrian Lerche, "Investment Tax Credits and the Response of Firms"


2018    

Terry S Moon, "Capital Gains and Real Corporate Investment"


2017    

Sarah Clifford, "Taxing multinationals beyond borders: financial and locational responses to CFC rules"

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


2016    

Kristina M Bott, "Increasing tax compliance – auditing, appeals to tax morale, or both? A lab experiment"


2014  

Pierre Bachas, "Not(ch) Your average Tax System: Behavioral Responses of Small Costa Rican Firms"

Maria Coelho, "Dodging Robin Hood: Responses to France and Italy’s Financial Transaction Taxes"

Carolin Holzmann, "Exploiting a Window of Opportunity: Multinationals' Profit Shifting in the Absence of Restrictions"


2013    

Nathan Seegert, "The post-merger performance puzzle: a tax wedge explanation"

Eric Zwick, "Or credit? The interaction between financial constraints and fiscal stimulus"


2012    

Raphael Parchet, "Are local tax rates strategic complements or strategic substitutes?"


2011    

John Gallemore, "Tax Assets and Bank Regulatory Capital"


 

Young Scholar Prize (Awarded at the CBT Academic Symposium)

2014    

Joana Naritomi, "Consumers as tax auditors"


2013    

Sebastian Siegloch, "Employment effects of local corporate taxes"   

Danny Yagan, "Capital tax reform and the real economy: the effects of the 2003 dividend tax cut"


2012    

Martin Simmler, "Differential Taxation and Firm's Financial Leverage - Evidence from the Introduction of a Flat Tax on Interest Income"


2011    

Kevin Markle, "A Comparison of the Tax Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries"