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"