Call for Papers:
Research Conference and Graduate Student Workshop
Policymakers at both the national and sub-national level are facing substantial fiscal challenges. Spending demands, infrastructure needs, and unfunded retirement liabilities are inducing governments to re-examine their tax systems, with the hopes of raising revenue more efficiently, while also considering the effects of their tax systems on outcomes such as economic development, job creation, and income inequality. While the question of how to tax businesses features prominently in these fiscal debates, a wide range of open research questions remain about how business tax policy affects incentives and inequality.
To address the issues associated with these challenges, on Friday, October 12, 2018, the National Bureau of Economic Research (NBER) will host a conference in Cambridge, MA, on "Taxation of Business Income." The program will be organized by Joshua Rauh (Stanford University and NBER), and Owen Zidar (Princeton University and NBER). There will be no published proceedings, but the conference will be summarized in the NBER Reporter. The conference will include eight papers, and will be preceded, on October 11, 2018, by a graduate student workshop on business taxation issues.
The conference will highlight recent research on the economic effects of business taxation at all levels of government. Examples of subjects that might be studied in papers for this conference include, but are not limited to:
1) Economic and revenue effects of different forms of business income taxation
Submissions of research by scholars who are early in their careers, from researchers who are not NBER affiliates, and from researchers from under-represented minority groups are encouraged. Meeting participants will be chosen based on the manuscripts that they submit. Papers that have been accepted for publication should not be submitted. The deadline for submissions is July 15, 2018. Authors chosen to present papers will be notified by August 15, 2018. The NBER will pay the domestic travel and hotel expenses for one author per paper as well as for discussants at the conference.
Graduate Student Workshop on Business Income Taxation