Doctoral Conference 2020

About the event

The doctoral conference is a stimulating environment where early careers researchers from around the world can discuss their research.

The 10th annual Doctoral Conference was held by the Oxford University Centre for Business Taxation on Monday 7 and Tuesday 8 September 2020.

As this year’s conference took place virtually, we had to make radical changes to the normal schedule we follow. The conference ran over two afternoons (7-8 September, from 14.00 to 17.30 BST), with 4 papers presented each day.

This is an annual conference and will return in 2021. We welcome submissions on any topics related to business taxation in its broadest sense, including papers from economics, law, accounting and other disciplines, as well as interdisciplinary contributions. Preference is given to current PhD students, but we also encourage researchers who have recently completed their PhD to submit their papers.

The conference offers presenters the opportunity to receive feedback in a friendly environment from Michael Devereux, Centre Director, and other leading academics and CBT researchers.

There is a Best Paper Award with a prize of £500. The Best Paper Award 2020 went to Michael Love for his paper The Lasting Effects of the 2003 Dividend Tax Cut.


Michael Love presentation



14:00-14:30 Introductions

Session 1

Chair: Mike Devereux (University of Oxford)


14:30-15:20 Barbara Stage (University of Mannheim/ZEW Mannheim)
Qualitative Information Disclosure and Tax Aggressiveness: Is Mandating Additional Information Disclosure Useful?

With Elisa Casi, University of Mannheim; Carol Seregni, University of Mannheim; Katarzyna Bilicka, Utha State University

Discussant: Sarah Clifford (University of Oxford)


15:25-16:15 Yuchen Wu (Vienna University of Economics and Business)
Information asymmetry in the tax system: can mandatory and voluntary tax disclosure bridge the information gap?

Discussant: Martin Simmler (University of Oxford)


16:15-16:25 Break

Session 2

Chair: Alice Pirlot (University of Oxford)


16:25-17:15 Sarah Alsultan (University of Virginia School of Law)

The Gulf Cooperation Council (GCC) States: New Players in the International Tax Competition Game

Discussant: Tsilly Dagan (University of Oxford)


17:20-18:10 Shay Moyal (University of Michigan)
Don't Stop the BEAT

Discussant: John Vella (University of Oxford)


Session 1

Chair: İrem Güçeri (University of Oxford)


14:00-14:50 Hayley Pallan (The Graduate Institute, Geneva)
Spillover Effects of Corporate Taxation

With Michael Keen (IMF), Li Liu (IMF)

Discussant: Mike Devereux (University of Oxford)


14:55-15:45 Karl Schulz (University of Mannheim)
A Theory of Economic Disintegration

With Eckhard Janeba, University of Mannheim

Discussant: Ben Lockwood (University of Warwick)


15:45-15:55 Break

Session 2

Chair: Martin Simmler (University of Oxford)


15:55-16:45 Michael Love (University of California, Berkeley)
The Lasting Effects of the 2003 Dividend Tax Cut

Discussant: İrem Güçeri (University of Oxford)


16:50-17:40 Gabriella Massenz (Tillburg University)
Bunching by owners of small corporations: Targeted tax incentives and firm heterogeneity

Discussant: Eddy Tam (University of Oxford)


17:55-18:10 Award Ceremony & Closing Remarks


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