THE ROLE OF FIRMS IN TAX
SYSTEMS
April 17-18, 2009
Ross School of Business, University of Michigan,
Ann Arbor, MI
CALL FOR PAPERS
On April 17-18, 2009, the Office of Tax Policy
Research will sponsor a conference in Ann Arbor
on the role of firms in tax systems.
The conference papers should focus on the role
of firms in the implementation of tax systems,
including their role in remitting revenue to the
tax authority in the form of corporation income
tax, value added taxes, and withholding on labor
income tax. We invite normative models of
firm-based tax systems implemented in countries
with limited administrative capacity and
avoidance and evasion is different for
firm-based taxes, as well as positive normative
theoretical models that look beyond
constant-returns-to-scale and allow
heterogeneous firms. Empirical applications are
equally welcome, including on such topics as the
effect of taxation on the size distribution of
firms and the “missing middle,” the formation of
VAT chains, the impact of size thresholds for
tax registration, and the effect of tax
thresholds on firm concentration and production
patterns. Authors with a background in
development economics or industrial
organization, but interested in the overlap with
taxation, are especially encouraged to
participate.
The deadline for submission of papers or
abstracts is September 12, 2008. Preference is
given to papers over abstracts.
For submission, please visit click on the
“Submit Paper” link below. Should you have any
(technical) difficulties with the online
submission procedure, please contact
otpr.support@educonference.com
for assistance.
Authors of submitted papers will be notified no
later than October 10, 2008 whether their paper
has been accepted for the conference.
OTPR provides accommodation and will reimburse
economy travel costs for authors with accepted
papers. All papers presented at the conference
will be invited to appear in the OTPR Working
Paper Series. Papers may be submitted to appear
in a special issue of the Journal of Public
Economics, subject to its usual refereeing
process.
Further questions regarding the conference can
be addressed to Joel Slemrod at the University
of Michigan (otpr@umich.edu).
This
event was jointly sponsored by Asset Management
Forum and Econpubblica at Bocconi University and
the Office of Tax Policy Research (OTPR) at the
Ross School of Business of the University of
Michigan, and co-organized by Julian Alworth,
Giampaolo Arachi, James Hines, and Joel Slemrod.
Abstracts of
the papers presented at this
conference are available
here.
OTPR's
Coordinator, Mary Ceccanese, surprised the
conference attendees by giving the opening remarks
in both Italian and English!
