Annual Academic Symposium 2024

The CBT is looking forward to welcoming academics from around the world for the eighteenth annual symposium of the Oxford University Centre for Business Taxation. The symposium will take place in person, at Saïd Business School in Oxford, from 09:00 on Thursday 27 to 13:00 on Saturday 29 June, 2024 and will be co-organised with Skatteforsk – Centre for Tax Research.

As ever, we welcome 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 programme will follow the format of previous years: in addition to presentations and discussions of papers, there will be time for informal interaction and private work, together with social events each evening. The programme is detailed below.

The symposium convenor is John Vella. If you have any questions about the academic content of the symposium, please contact John Vella For questions regarding the logistics, please contact the events team.

Programme  

Thursday 27 June  

08:45-09:00 Registration  

Chair: Niels Johannesen (Oxford University Centre for Business Taxation) 

09:00-09:50  Steve Bond (University of Oxford) 

Did the 2003 dividend tax cut increase the payouts and investment of large US corporations? An international perspective. 

Coauthor: Ahmed Tohamy  

Discussant: Tibor Hanappi (IMF) 

09:50-10:40  Reuven Avi-Yonah (University of Michigan) 

Taxation of Autonomous Artificial Intelligence: Socially Sustainable Expansion of Automation and Impacts on International Tax 

Coauthor: Lucas Brasil Salama 

Discussant: Miranda Stewart (University of Melbourne) 

10:40-11:10        Coffee 

11:10-12:00    Simon Margolin (Princeton University) 

Micro vs Macro Corporate Tax Incidence 

Discussant: İrem Güçeri (University of Oxford) 

12:00-12:50 Jennifer Blouin (University of Pennsylvania) 

The Corporate Alternative Minimum Tax: A Congressional Folly 

Coauthor: Nathan Born 

12:50-14:30        Lunch 

Chair: Annette Alstadsæter (Skatteforsk - Centre for Tax Research) 

14:30-15:20 Clara Martínez-Toledano (Imperial College London) 

High-net-worth individuals, private capital and inequality  

Coauthors: Ararat Gocmen and Vrinda Mittal         

Discussant: Eddy Tam (King's College London) 

15:20-16:10 Sébastien Laffitte (CY Cergy-Paris University and THEMA)  

The Market for Tax Havens 

Discussant: Niels Johannesen (Oxford University Centre for Business Taxation) 

16:10-17:00 Noam Noked (Chinese University of Hong Kong) 

Chinese Companies in Tax Havens 

Coauthor: Jingyi Wang 

Discussant: Ted Seto (LMU Loyola Law School) 

18:00             Punting and barbeque at Cherwell Boathouse

Friday 28 June 

Chair: Judith Freedman (University of Oxford)  

09:00-09:50 Arun Advani (University of Warwick) 

Top flight: who migrates in response to top tax rates? 

Coauthors: Andy Summers and Cesar Poux  

Discussant: Naomi Feldman (Hebrew University of Jerusalem) 

09:50-10:40 Claus Thustrup Kreiner (CEBI, University of Copenhagen)  

Micro vs Macro Labor Supply Elasticities: The Role of Dynamic Returns to Effort 

Discussant: Steve Bond (University of Oxford) 

10:40-11:10        Coffee 

11:10-12:00  Wei Cui (University of British Columbia) 

Strategic Incentives for Adopting the Global Minimum Tax 

Discussant: Heydon Wardell Burrus (University of Oxford) 

12:00-12:50 Shafik Hebous (IMF) 

Efficient Economic Rent Taxation under a Global Minimum Corporate Tax 

Coauthor: Andualem Mengistu 

Discussant: Johannes Becker (University of Muenster) 

12:50-14.30        Lunch 

Chair: John Vella (University of Oxford) 

14:30-15:20 Rustam Jamilov (University of Oxford) 

Estimating the Elasticity of Intertemporal Substitution using Dividend Tax News Shocks 

Discussant: Philipp Dörrenberg (University of Mannheim) 

15:20-16:10 Daniel Hemel (New York University) 

Capital Taxation in the Middle of History 

Discussant: Michael Devereux (Oxford University Centre for Business Taxation) 

16:10-17:00 Craig Elliffe (University of Auckland) 

The Quiet Revolution in International Tax: Domestic Law and Double Taxation 

Discussant: Alexander Evans (LSE) 

19:00             Dinner at St Edmund Hall

Saturday 29 June  

Chair: Michael Walpole (University of New South Wales) 

09:00-09:50 Johannes Voget (University of Mannheim) 

Knowledge without Borders: The Global Effects of R&D Tax Incentives 

Coauthors: Roxanne Rabe and Nadine Riedel  

Discussant: Sarah Clifford (University of Oxford) 

09:50-10:40 Katarzyna Bilicka (Utah State University) 

The Role of Intellectual Property in Tax Planning  

Coauthors: İrem Güçeri and Paul Organ  

Discussant: Michael Stimmelmayr (University of Bath) 

10:40-11:10        Coffee 

Chair: Tsilly Dagan (University of Oxford) 

11:10-12:00  Jeroen Lammers (Copenhagen Business School) 

Breaking the Double Tax Paradigm 

Coauthor: Tarcisio Diniz Magalhæs  

Discussant: Alice Pirlot (Geneva Graduate Institute) 

12:00-12:50 Kristoffer Berg (Oxford University Centre for Business Taxation) 

Taxing Corporate or Shareholder Income: A Sufficient-Statistics Approach 

Discussant: Mazhar Waseem (University of Manchester) 

12:50            Lunch and conference close 

 

How to registar

This is an invitation only event.

Contact

If you have any queries about this event, or would like to join our mailing list, please contact our events team at 

cbtevents@sbs.ox.ac.uk