As policy-makers confront inflation, inequality, and a slowdown of economic activity, there may be new interest at all levels of government in business tax reform, with the goal of influencing investment and job creation. Research can inform debates about reform by characterizing the impacts of current business taxes and the possible effects of various alternatives.
To advance analysis of these issues, on Friday, October 14, 2022, the National Bureau of Economic Research (NBER), with the generous support of the Smith Richardson Foundation, will convene a research conference at the Stanford University Graduate School of Business. The program will be organized by NBER Research Associates Joshua Rauh (Stanford University) and Juan Carlos Suárez Serrato (Duke University).
The conference will highlight research on the economic effects of business taxation at all levels of government. Examples of topics that would be suitable for presentations include, but are not limited to:
• Investment and employment effects of business tax policy
• International tax policy reforms affecting businesses
• Environmental implications of business tax policy
• Innovation and tax policy
• The extent of tax avoidance and profit shifting
• Effects of the Tax Cuts and Jobs Act of 2017
• Business taxation and income inequality
• Firm-level incidence of state business tax changes
• Taxation of pass-through entities and small businesses
• Effects of state and local business tax subsidies
• Revenue effects of changes to business tax policy
Presenters of completed papers will be chosen based on manuscripts that are submitted. Papers that will be published by October 2022 should not be submitted.
In addition to featuring completed papers, the meeting will also include a number of short presentations – about ten minutes, without questions – of work in progress, followed by a breakout session for feedback. Time for such presentations will be allocated primarily to early career scholars. Researchers interested in presenting early-stage findings may indicate this by submitting a summary of no more than five pages for consideration by the organizers. Project summaries should include a cover page with current affiliation and title.
Submissions of research by scholars who are early in their careers, scholars who are members of groups that are under-represented in the economics profession, and from researchers who are not NBER affiliates, are encouraged. The deadline for submissions is midnight (ET) on Thursday, August 18, 2022. Authors may upload papers or project summaries for short presentations at
https://conference.nber.org/confsubmit/backend/cfp?id=BTf22
The program will be announced by September 1, 2022. NBER will cover the travel expenses for up to two authors per paper, and for one author for each short presentation. Questions about this meeting may be addressed to confer@nber.org.