Program | FGN | University of St.Gallen

Business Taxation Conference

Friday 14 February
09:00-09:30	Registration and Coffee on Arrival
09:25-09:30	Introduction Christian Keuschnigg, University of St. Gallen and CEPR
09:30-11:00	Session 1 Dividend, Personal Income and Wealth Taxation Chaired by: Michael Kogler, University of St. Gallen
	Paper 1: Follow the Money! Combining Household and Firm-Level Evidence to Unravel the Tax Elasticity of Dividends Clement Malgouyres, Paris School of Economics Laurent Bach, Antoine Bozio, Brice Fabre, Arthur Guillouzouic, Claire Lery Discussant: Nora Strecker, ETH Zuerich*
	Paper 2: Intertemporal Income Shifting and the Taxation of Owner-Managed Businesses Kate Smith, Institute for Fiscal Studies Helen Miller, Thomas Pope Discussant: Peter Egger, ETH Zuerich and CEPR*
11:00-11:30	Coffee Break
11:30-12:15	Paper 3: Use It or Lose It: Efficiency Gains from Wealth Taxation Burhan Kuruscu, University of Toronto Fatih Guvenen, Gueorgui Kambourov, Sergio Ocampo, Daphne Chen Discussant: Winfried Koeniger, University of St. Gallen*
12:15-13:30	Buffet Lunch
13:30-15:00	Session 2 Internal Capital and Labour Markets Chaired by: Daniel Klein, University of Mannheim
	Paper 4: Investment of MNEs and Internal Capital Markets Georg Wamser (University of Tübingen) Peter Egger, Christian Keuschnigg, Valeria Merlo Discussant: Johannes Voget, University of Mannheim*
	Paper 5: Insurance Between Firms: The Role of Internal Labour Markets Giovanni Pica, Universita della Svizzera Italiana Giacinta Cestone, Chiara Fumagalli, Francis Kramarz Discussant: Jeanne Tschopp, University of Berne*
15:00-15:30	Coffee Break
15:30-16:30	Session 3 Keynote Lecture Chaired by: Christian Keuschnigg, University of St. Gallen and CEPR Michael Devereux Oxford University Centre for Business Taxation and CEPR Taxing Residual Profit in the Destination Country
17:00-18:30	Policy panel Business Tax Reform – Destination Based Income Allocation Chaired by: Peter Hongler, University of St. Gallen (Tax Law, IFF) Michael Devereux, Oxford University, Centre for Business Taxation and CEPR Christoph Schelling, Ambassador, Head of Tax Policy Division Christian Frey, Economiesuis
18:30-19:15	Apéro
19:30	Dinner (Restaurant Schlössli)

Saturday 15 February
09:00-09:30	Coffee on arrival
09:30-11:00	Session 4 R&D Incentives, Territorial Taxation, Investor Reactions Chaired by: Marius Brülhart, University of Lausanne and CEPR
	Paper 6: Ring-fencing Digital Corporations: Investor Reaction to the European Community’s Digital Tax Proposals Daniel Klein, University of Mannheim Christopher A. Ludwig, Christoph Spengel Discussant: Kurt Schmidheiny, University of Basel and CEPR*
	Paper 7: Where Does Multinational Profit Go with Territorial Taxation: Evidence from the UK Dominika Langenmayr, KU Eichstätt-Ingolstadt Li Liu Discussant: Ian Wooton, University of Strathclyde and CEPR*
11:00-11:30	Coffee Break
11:30-12:15	Paper 8: Cross-Border Effects of R&D Tax Incentives Nadine Riedel, Ruhr University Bochum Bodo Knoll, Thomas Schwab, Maximilian Todtenhaupt, Johannes Voget Discussant: Michael Stimmelmayr, University of Bath*
12:15-13:30	Lunch
13:30-15:00	Session 5 Uncertainty, Tax Advice, Investor Relations Chaired by: Kurt Schmidheiny, University of Basel and CEPR
	Paper 9: Tax Professionals and Tax Evasion Chiara Lacava, SAFE, Goethe University Frankfurt Marco Battaglini, Luigi Guiso, Eleonora Patacchini Discussant: Marius Brülhart, University of Lausanne and CEPR*
	Paper 10: Investment Responses to Tax Policy under Uncertainty Irem Guceri (Oxford University Centre of Business Taxation) Maciej Albinowski Discussant: Michael Kogler, University of St. Gallen, FGN-HSG*

Presenters are marked with a *.
Each paper has 45 minutes (25’ presenter, 10’ discussant, 10’ questions from the floor).