The symposium took place online again this year, in the same format as 2020. The event ran from 14:00-18:00 (UK time) on Monday 5 July and Tuesday 6 July, with 5 papers presented on each day. 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. The full programme is listed below, with links to papers where available.
The symposium convenor was John Vella. If you have any questions about the academic content of the symposium, please contact John Vella.
Oxford University Centre for Business Taxation
Academic Symposium, 5 – 6 July 2021
PROGRAMME
All times stated are UK time (BST)
DAY 1: 5 July 2021
Chair: Michael Devereux (University of Oxford)
14:00-14:45 Martin Simmler (University of Oxford)
Tax and occupancy of business properties: Theory and evidence from UK business rates
With Ben Lockwood (University of Warwick) and Eddy Tam (University of Oxford)
Discussant: Jing Xing (Shanghai Jiao Tong University)
14:45-15:30 Daniel Garrett (University of Pennsylvania)
Effects of International Tax Provisions on Domestic Labor Markets
With Eric Ohrn (Grinnell College) and Juan Carlos Suárez Serrato (Duke University)
Discussant: Steve Bond (University of Oxford)
15:30-16:15 Anne Brockmeyer (IFS, UCL, World Bank)
Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform
With Magaly Sáenz Somarriba (World Bank)
Discussant: Michael Keen (IMF)
16:15-16:30 Break
Chair: Alice Pirlot (University of Oxford)
16:30-17:15 Andreas Haufler (University of Munich)
Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies
With Dirk Schindler (Erasmus University Rotterdam)
Discussant: Eckhard Janeba (University of Mannheim)
17:15-18:00 Barbara Bratta (Italian Ministry of Economy and Finance)
Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials
With Vera Santomartino and Paolo Acciari (Italian Ministry of Economy and Finance)
Discussant: Sarah Clifford (University of Oxford)
DAY 2: 6 July 2021
Chair: John Vella (University of Oxford)
14:00-16:00 Global Minimum Taxation
Susan Morse (University of Texas)
The Quasi-Global GILTI Tax
Lilian Faulhaber (Georgetown University)
Lost in Translation: Excess Returns and the Search for Substantial Activities
Moritz Scherleitner (Aalto University, Finland)
Should the EU implement a minimum corporate taxation directive?
Petr Janský (Charles University, Prague)
A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals
With Alex Cobham (Tax Justice Network), Tommaso Faccio (Independent Commission for the Reform of International Corporate Taxation, Nottingham University Business School), Javier Garcia-Bernardo (Tax Justice Network, CORPTAX, Charles University in Prague), Jeffery Kadet (Lancaster University UK, International Centre for Tax and Development), Sol Picciotto (University of Washington School of Law in Seattle)
Discussants: Craig Eliffe (University of Auckland) and Michael Devereux (University of Oxford)
16:00-16:30 Break
Chair: İrem Güçeri (University of Oxford)
16:30-17:15 James Omartian (University of Michigan)
Consumer Response to Sales Tax Changes: Evidence from Mobility Data
With Gregory Miller (University of Michigan)
Discussant: Ben Lockwood (University of Warwick)
17:15-18:00 Ashley Craig (University of Michigan)
Tax knowledge and tax manipulation: a unifying model
With Joel Slemrod (University of Michigan)
Discussant: Kai Konrad (Max Planck Institute, Munich)
