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 Submissions can be either completed but unpublished papers or extended abstracts (2 pages) of work in progress that will be completed by the date of the conference.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 firstname.lastname@example.org
Michael Devereux and Joel Slemrod