Theresa Bührle, DIW Berlin

Do Tax Loss Restrictions Distort Venture Capital Funding of Start-ups?

Max Risch, Carnegie Mellon University

Intergenerational Mobility and Housing Wealth in the United States

Enea Baselgia, ETH Zurich

The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty

Philipp Dörrenberg, University of Mannheim

The Real Effects of Job Protection Legislation on Firm Performance – Evidence from German Inheritance and Gift Tax Law

Anne Brockmeyer, The World Bank

How to Target Enforcement at Scale? Evidence from Tax Audits in Senegal

Ségal Le Guern Herry, Sciences Po

Wealth Taxation and Portfolio Allocation

Sebastian Siegloch, University of Cologne

Welfare Effects of Property Taxation

Isabel Martinez, ETH Zurich

Mobility Responses to Special Tax Regimes for the Super-Rich: Evidence from Switzerland

Elvira Scarlat, IE University

Cancelled

Stefan Greil, German Ministry of Finance

Cancelled

Lassi Ahlvik, University of Helsinki

Pigouvian income taxation

Michael Best, Columbia University

A Bird in the Hand: Detection, Collection and Deterrence in Tax Enforcement

Anne Brockmeyer, Institute for Fiscal Studies

Cancelled

Andreas Økland, NMBU - Norwegian University of Life Sciences

Who Owns Offshore Real Estate? Evidence from Dubai

Naomi Feldman, Hebrew University

The Impact of Opportunity Zones on Commercial Investment and Economic Activity

Terrence Blackburne, Oregon State University

The Regulatory Observer Effect: Evidence from SEC Investigations

Clara Martinez Toledano, Imperial College Business School

The Growing Role of High-Net-Worth Individuals in Private Capital Markets

Jeff Hoopes, University of North Carolina, Chapel Hill

Investor Perceptions of the Book Minimum Tax

Jaron Wilde, University of Iowa

Ownership Transparency and Cross-Border Investment

Etienne Lehmann, University Panthéon-Assas Paris 2

How to Tax Different Incomes?

Aurelie Ouss, University of Pennsylvania

Measuring Effects of Conviction and Incarceration on Recidivism using Multi-Treatment Random Judge Designs

Julie Brun Bjørkheim, Norwegian University of Life Sciences (NMBU)

Pennies from Haven: Wages and Profit Shifting

Robert Ullmann, University of Augsburg

’Will You Marry Me...in December?’ Tax-Induced Wedding Date Shifting and Mismatching in Long-Term Relationships

Ole-Andreas Elvik Næss, Centre for Applied Research at NHH (SNF)

Misperceived Returns to Active Investing

Katarzyna Bilicka, Utah State University / Oxford Centre for Business Taxation

Organizational Capacity and Profit Shifting

Federica Liberini, University of Bath

Covid and Electoral Accountability

Sergio Galletta, ETH Zurich

War Violence Exposure and Tax Compliance

Francesco Grossetti, Bocconi University

Narrative Disclosure and Corporate Tax Planning

Dina Pomeranz, University of Zurich

The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile

Jakob Miethe, Ludwig-Maximilian University of Munich

Homes Incorporated: Offshore Ownership of Real Estate in the U.K.

Andrea Schneider, Jönköping International Business School

Regulating the Sharing Economy: The Impact of Home-Sharing Ordinances on Commercial Airbnb Activity

Anastasios Elemes, ESSEC Business School

Audit-Firm Profitability: Determinants and Implications for Audit Outcomes

Christoph Spengel, University of Mannheim

Cum/Ex, Cum/Cum and Cum/Fake in Germany

Sarah Clifford, University of Oxford

The importance of being a multinational: Access to debt

Katarzyna Bilicka, Utah State University

Heterogeneous Responses to Capital Taxes: Evidence from the Introduction of a Dividend Tax

Johannes Voget, University of Mannheim

How do Firm Decision-Makers Form Preferences About Fiscal Policy? Evidence from a Large-Scale Survey Experiment with Firms

Pierre Bachas, World Bank Group

Online

Globalization and Factor Income Taxation

Amanda Agan, Rutgers University

Online

Misdemeanor Prosecution

Daniel Waldenström, IFN Stockholm

The Impact of COVID-19 on Taxes and Incomes: Evidence from Sweden

Steven Utke , University of Connecticut

Online

The cost of misaligned tax incentives: Evidence from tax-motivated special dividends

Caroline Weber, University of Kentucky

Online

Getting into the Weeds of Tax Invariance

Bridget Stomberg, Indiana University

Online

Does Tax Enforcement Disparately Affect Domestic versus Multinational Corporations around the World?

Mazhar Waseem, University of Manchester

Online

The Deterrence Value of Tax Audit: Estimates from a Randomized Audit Program

Nora Strecker, University College Dublin

Online

On the political determinants of labor income tax progressivity

Roberto Galbiati, Sciences Po

Online

J’Accuse! Antisemitism and Financial Markets in the time of the Dreyfus Affair

Takuma Kamada, Osaka University

Online

Enforcement against Organized Crime Fosters Illegal Markets: Evidence from the Yakuza

Johannes Voget, University of Mannheim

Online

How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data

Nathan Seegert, University of Utah

Online

How Do Firms Respond to Corporate Taxes?

Claus Kreiner, University of Copenhagen

Online

Social Position and Fairness Views

Giacomo Brusco, University of Oslo

Online

Does the Informal Sector Escape the VAT?

Kristoffer Berg, University of Oslo

Online

Revealing Inequality Aversion from Tax Policy

Eric Zwick, University of Chicago

Online

Did the Paycheck Protection Program Hit the Target?

Irem Guceri, University of Oxford

Quantifying and Alleviating Financing Constraints

Frida Kvamme, Statistics Norway and University of Oslo

An evaluation of the Norwegian earnings strippings rule

Jaron Wilde, University of Iowa

CANCELLED

Beyond Borders: Supergovernment Monitoring and Tax Enforcement

Caroline Weber, University of Washington

CANCELLED

The Welfare Effects of a Gross Receipts Tax

Katrine Jakobsen, University of Copenhagen

Online

Estimating the Elasticity of Taxable Income: New Insights and a New Approach

Elisa Casi, University of Mannheim

Online

Qualitative information disclosure and tax aggressiveness: is mandating additional information disclosure useful?

Isabel Hovdahl, NTNU - Norwegian University of Science and Technology

Online

Deadly Variation: The Effect of Temperature Variability on Mortality

Andreas Peichl, University of Munich

Online

Measuring Unfair Inequality: Reconciling Equality of Opportunity and Freedom from Poverty

Juan Carlos Suarez Serrato, Duke University

Online

Taxing Property in Developing Countries: Theory and Evidence from Mexico

Roberto Galbiati, Sciences Po

Cancelled

Jeffrey Hoopes, University of North Carolina, Chapel Hill

TBA

Ryan Wilson, University of Oregon

How do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?

Sonja O. Rego, Indiana University

Does Corporate Tax Avoidance Reduce Individual Investors’ Willingness to Own Stock?

Olga Malkova, University of Kentucky

Delaying Retirement and Mortality: Evidence from Pension Reforms

David Agrawal, University of Kentucky

Paraísos Fiscales and Wealth Taxation

Sergio Ocampo, University of Minnesota

Use It or Lose It: Efficiency Gains from Wealth Taxation

Niels Johannesen, University of Copenhagen

Bailing out the kids

Eckhard Janeba, University of Mannheim

The Impact of Economic (Dis)integration on Tax and Trade Policies

Luca Micheletto, University of Milan and Bocconi University

Heterogeneity in needs and negative marginal tax rates

Alex Edwards, University of Toronto

Investor respons to tax related sec comment letters

Spencer Bastani, Linnaeus University

Salience of Inherited Wealth and the Support for Inheritance Taxation

Jake Thornock, Brigham Young University

The Long Arm of the U.S. Tax Law: Compliance Rates and Costs related to FATCA

Florian Morath, Goethe University Frankfurt

The taxation of decentralized trade with endogenous information: Theory and test

Alexander Danzer, Catholic University of Eichstätt-Ingolstadt

The Behavioral and Psychological Consequences of a Nuclear Catastrophe. The Case of Chernobyl

Thiess Büttner, Friedrich-Alexander-Universität Erlangen-Nürnberg

Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany

Michael Overesch, University of Cologne

Do US firms or their European peers pay less tax? On firm characteristics, profit shifting opportunities, and tax legislation as determinants of tax differentials

Kevin Spiritus, Erasmus University Rotterdam

Optimal Joint Taxation

Frank Stähler, University of Tübingen

The Organization of International Trade

Caren Sureth-Sloane, Paderborn University

Tax loss offset restrictions and biased perception of risky investments

John Christian Langli, BI Norwegian Business School

Tax Avoidance, Horizontal Agency Conflicts and High-Quality Auditing in Private Firms

Martin Simmler, University of Oxford

Worldwide and Territorial Taxation and Multinational Firms’ Competitiveness

Fred Schroyen, NHH

TBA

Jake Thornock, Brigham Young University

CANCELLED

Wolfgang Eggert, University of Freiburg

Moral Hazard, Profits and Taxation of the Financial Sector

Robert Ullmann, University of Augsburg

For here or to go? How VAT induces shifting towards preferentially taxed take-away sales

Nadia Campaniello, University of Essex

Uncovering the Gender Participation Gap in Crime

Dominika Langenmayr, Catholic University Eichstätt-Ingolstadt

Trading Offshore: Evidence on Banks' Tax Avoidance

Leslie Robinson, Dartmouth College

Public Tax-Return Disclosure

Libor Dusek, University of Economics, Prague

Experience with Punishment and Specific Deterrence: Evidence from Speeding Tickets

Pierpaolo Parrotta and Marianna Marino, ICN Business School

Mafia and Innovation: evidence from Italian regions

Marko Köthenbürger, ETH Zürich

The Efficiency Costs of Dividend Taxation with Managerial Firms

Dominik Sachs, European University Institute, Florence

Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium

Vincenzo Bove, Warwick University

Energy (in)security and the arms trade

Simon Loretz, Institute for Advanced Studies Vienna

Vidar Christiansen, University of Oslo

Jennifer Blouin, University of Pennsylvania

Frank Staehler, University of Tuebingen

Martin Jacob, WHU Vallendar

The Effect of Consumption Taxes on Corporate Investment

Tim Friehe, University of Marburg

The Influence of Product Liability on Vertical Product Differentiation

Caren Sureth-Sloane, University of Paderborn

Investment Effects of Stochastic Capital Taxation under Irreversibility

Aart Gerritsen, Max-Planck-Institute

Optimal taxation of capital income when capital returns are heterogeneous

Nadine Riedel, Ruhr-Universität Bochum

The Impact of Corporate Taxes on R&D and Patent Holdings

Andreas Haufler, Ludwig-Maximilians Universität München

An Economic Rationale for Controlled-foreign-company Rules

Hendrik Vrijburg, Erasmus University Rotterdam

Do Small and Medium-Sized Enterprises Respond to the Corporate Tax System?

Giovanni Mastrobuoni, University of Essex

Rehabilitating Rehabilitation: Prison Conditions and Recidivism

Lisa de Simone, Standford University

Unprofitable Affiliates and Income Shifting Behaviour

Mathias Kifmann, Universität Hamburg

The Political Sustainability of a Basic Income Scheme and Social Health Insurance

Valeria Merlo, Universität Hohenheim

Thin-capitalization rules and the location decision of multinational firms

Peter Egger, ETH Zürich

Measuring the Interdependence of MNE's Foreign Investments

Petro Lisowsky, University of Illinois

Competition, Taxes, and Organizational Form

Helmuth Cremer, Toulouse School of Economics

Household bargaining and the design of couples' income taxation

Nuno Garoupa, University of Illinois

Estimating Judicial Behavior

Thiess Büttner, Friedrich-Alexander-Universität Erlangen-Nürnberg

City competition for the creative class

Robert Ullmann, Westfälische Wilhelms Universität Münster

The Impact of Taxes on Location Decisions

Martin Ruf, Eberhard Karls Universität Tübingen

Tax avoidance as a driver of mergers & acquisitions

Matthias Wrede, Friedrich-Alexander-Universität Erlangen-Nürnberg

A Factorial Survey on the Inheritance Tax, Social Norms, and Social Justice

Jochen Hundsdoerfer, FU Berlin

The impact of formula apportionment on business activity: Evidence from the German local business tax

Nadja Dwenger, Max Planck Institute for Tax Law and Public Finance, Germany

Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany

Gaëtan Nicodème, EU Commission and Free University of Brussels

Thin Capitalization Rules and Multinational Firm Capital Structure

Martin Simmler, DIW Berlin

Heterogeneity in Tax-Motivated Profit Shifting and its Effects on Corporate Investment

Marko Köthenbürger, ETH Zürich / Michael Stimmelmayr, LMU Munich

Taxing Multinationals in the Presence of Internal Capital Markets

Michel Maréchal, University of Zurich

Bad Boys: The Effect of Criminal Identity on Norm Violation

João Félix Pinto Nogueira, Academic Group, International Bureau of Fiscal Documentation (Amsterdam, The Netherlands)

The concept(s) of abuse in tax law

Johannes Spinnewijn, London School of Economics

Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan