Doctoral Conference 2021

PhD students and early careers researchers were invited to submit a paper for the annual Doctoral Conference, to be held by the Oxford University Centre for Business Taxation on Monday 13 and Tuesday 14 September 2021. Due to the uncertainty regarding ongoing travel restrictions, we held the conference online again this year, with 4 papers presented on each day.

We welcomed 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 was given to current PhD students, but we also encouraged early careers researchers within three years of completing their PhD to submit their papers.

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

The programme for this year's event is detailed below.

The Best Paper Award and prize of £500 was awarded to Paul Organ (University of Michigan) for his paper Citizenship and taxes: Evaluating the effects of the U.S. tax system on individuals’ citizenship decisions.

Paul Organ and Mike Devereux

Programme Day 1

14:00-14:30  Introductions
Session 1 Chair: Mike Devereux (University of Oxford)
14:30-15:20 Ikuo Takei (University of Wisconsin-Madison)
  A Quantitative Model of Corporate Reputation Building in Debt Markets and Firm Dynamics
  Discussant: İrem Güçeri (University of Oxford)
15:25-16:15 Claire Leroy (CREST - Ecole Polytechnique)
  Follow the money! Why dividends overreact to flat tax reforms
  With Laurent Bach (ESSEC Business School), Antoine Bozio (Paris School of Economics), Brice Fabre (Paris School of Economics), Arthur Guillouzouic (Paris School of Economics), and Clément Malgouyres (Paris School of Economics)
  Discussant: Steve Bond (University of Oxford)
16:15-16:30 Break
Session 2 Chair: Sarah Clifford (University of Oxford)
16:30-17:20   Lily Zechner (University of Graz) 
  Taxing Profit and Consumption in Market Jurisdictions: Thoughts on Administrability in the Digital Era
  With Stefan Hammerl (University of Graz)
  Discussant: Alice Pirlot (University of Oxford)
17:25-18:15     Georg Thunecke (University of Tübingen)
  Are consumers paying the bill? How international tax competition affects consumption taxation
  Discussant: Mike Devereux (University of Oxford)


Programme Day 2

Session 1 Chair: Martin Simmler (University of Oxford)
14:00-14:50 Pranvera Shehaj (Vienna University of Economics and Business)
  Corporate Income Tax, IP Boxes and the Location of R&D
  With Alfons Weichenrieder (Goethe University Frankfort)
  Discussant: Nadine Riedel (University of Muenster)
14:55-15:45 Daniel Klein (University of Mannheim)
  Foreign Aid through Domestic Tax Cuts? Evidence from Multinational Firm Presence in Developing Countries
  With Jeffrey L. Hoopes (University of North Carolina), Rebecca Lester (Stanford Graduate School of Business), and Marcel Olbert (London Business School)
  Discussant: Eddy Tam (University of Oxford)
15:45-16:00 Break
Session 2 Chair: Alice Pirlot (University of Oxford)
16:00-16:50 Paul Organ (University of Michigan) 
  Citizenship and taxes: Evaluating the effects of the U.S. tax system on individuals’ citizenship decisions
  Discussant: Tsilly Dagan (University of Oxford)
16:55-17:45 Christopher Ludwig (ZEW Mannheim)
  Internal Digitalization and Tax-efficient Decision Making
  With Daniel Klein (ZEW Mannheim) and Katharina Nicolay (ZEW Mannheim)
  Discussant: Sarah Clifford (University of Oxford)
18:00-18:15 Award Ceremony & Closing Remarks


How to register

This event has passed. The Call for Papers for next year's event will open in Spring 2022.


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