Conference on Tax Systems
The Office of Tax Policy Research at the University of Michigan, in
cooperation with the Oxford University Centre for Business Taxation, will
convene a conference featuring frontier research on tax systems to be held
at Oxford on October 9 and 10, 2014.
A tax system is a set of rules, regulations, and procedures that (1)
defines what events or states of the world trigger tax liability, (2)
specifies who or what entity must remit the tax and (3) ensures compliance
via information reporting requirements and penalties for noncompliance. It
naturally covers positive topics such as tax evasion and enforcement, tax
avoidance, the multiple costs of collecting taxes, and the elasticity of
tax bases. In addition, it addresses normative questions such as the
optimal setting of multiple tax instruments--including non-standard ones
such as the extent of information reporting and public disclosure-- optimal
observability and complexity, line drawing, and the role of firms in tax
systems.
We invite conference submissions that address any of these areas, using
empirical or theoretical methods. Submissions can be either completed but
unpublished papers or extended abstracts (2 pages) of work in progress that
will be completed by the date of the conference. The deadline for
submissions is March 15, 2014 and should be submitted via this Web portal:
http://www.bus.umich.edu/conferences/Tax-Systems.
The program will be selected by a scientific committee consisting of
Michael Devereux, Henrik Kleven (TBC), Wojciech Kopczuk (TBC), and Joel
Slemrod. Selections will be completed, and conference invitations
extended, by April 15, 2014. Invitations will include limited travel
funding for those on the program as authors or discussants and for selected
doctoral students if accompanied by their advisors. No publication
obligation applies to presented papers.
If you have any questions regarding the symposium, please contact Mary
Ceccanese at ceccanes_at_umich.edu
Michael Devereux and Joel Slemrod
Received on Mon Jan 20 2014 - 16:37:29 EST
