FUTURE STATE BUSINESS TAX REFORMS:
PERSPECTIVES FROM THE BUSINESS, GOVERNMENT,
AND ACADEMIC COMMUNITIES

September 17, 2007
Chicago, IL

The Office of Tax Policy Research, Ernst & Young, and the Federal Reserve Bank of Chicago are cosponsoring a one-day conference on recent state tax initiatives. In the past year or two, many states have made major – even radical – changes in their tax systems, and many more are considering doing so. Given all this policy movement, the goal of this event is to take stock of these initiatives, and get input from the academic, business, and policy making communities about future tax reform possibilities.

For further information, please visit the Chicago Federal Reserve Board Web site.

TECHNOLOGY, PRIVACY, AND THE FUTURE
OF TAXATION

October 4 and 5, 2007
Washington, D.C.

On Thursday, October 4 and Friday, October 5, the Office of Tax Policy Research will host a conference entitled “Technology, Privacy, and the Future of Taxation,” in Washington, D.C. This conference will feature eight papers from leading scholars and policymakers addressing how advances in information technology will affect tax policy, including what specific policy responses may be needed to keep the proper balance between taking advantage of the efficiencies afforded by new technology and the potential dangers due to infringement of citizens’ privacy due to the centralization of information collection.

This conference is cosponsored by the American Tax Policy Institute, with funding also provided by The Lynde and Harry Bradley Foundation, and the National Science Foundation. For further information, please visit our Web site at www.otpr.org.

Other News

OTPR WELCOMES DAVID ALBOUY OTPR welcomes David Albouy, who will join the Department of Economics faculty as an assistant professor in the fall. Professor Albouy received his B.A. from McGill University, an M.A. from Yale University, and a Ph.D. from the University of California, Berkeley. His research interests include public and labor economics, as well as political economy and urban economics. STUDENTS FINISH PH.D. PROGRAM Several students who have made important contributions to OTPR finished their Ph.D. program this year, and have accepted positions throughout the country (and the world). Estelle Dauchy accepted a position with Ernst & Young in Washington, D.C.; Alison Felix accepted a position with the Kansas City Federal Reserve Board; Sei-woon Hwang accepted a position at the Korea Securities Research Institute; Sagit Leviner accepted a position with the Internal Revenue Service; Michael Lovenheim accepted a post-doc at the Stanford Institute for Economic Policy Research; and Claudia Martinez accepted a position at the University of Chile. We wish them well on their new endeavors, and look forward to seeing them at future OTPR events!

Past Conferences

TAX HAVENS AND TAX COMPETITION

June 18-19, 2007
Milan, Italy

In June, the Office of Tax Policy Research co-sponsored a conference with the Asset Management Forum and Econpubblica at Bocconi University entitled “Tax Havens and Tax Competition.” Thirty of the world’s experts -- academics and policymakers -- in economics, law, and accounting convened on June 18-19, 2007 in Milan, Italy to discuss empirical facts, theoretical models and empirical analysis of tax havens, tax competition modeling, the response of corporations and governments to the changing environment, and setting the future research agenda.

Nicola Sartori, Mihir Desai, and two of the conference organizers, James Hines and Giampaolo Arachi.

OTPR's Coordinator, Mary Ceccanese, surprised the conference attendees by giving the opening remarks in both Italian and English!

Papers Presented at
Tax Havens and Tax Competition Conference
(abstracts are available here)

What We Know About Tax Havens
James Hines, University of Michigan

What We Know About Tax Competition?
Michael Devereux, Oxford University Centre for Business Taxation

The Fight Against Tax Havens Under Formula Apportionment
Johannes Becker and Clemens Fuest, University of Cologne

Tax Competition with Parasitic Tax Havens
John D. Wilson, Michigan State University
Joel Slemrod, University of Michigan

Honor Among Tax Havens
Sam Bucovetsky, York University

Why Do Most Countries Set High Tax Rates on Capital?
Nicolas Marceau, Université du Québec à Montréal and CIRPÉE
Steeve Mongrain, Simon Fraser University, RIIM, and CIRPÉE
John D. Wilson, Michigan State University

Tax Competition When Firms Choose Their Organizational Form: Should Tax Loopholes for Multinationals Be Closed?
Sam Bucovetsky, York University
Andreas Haufler, University of Munich

Closer Economic Integration and Corporate Tax Systems
Kimberly A. Clausing, Reed College

Economic Effects of Tax Havens
Mihir Desai and C. Fritz Foley, Harvard University
James Hines, University of Michigan

Governments and Multinational Corporations in the Race to the Bottom
Rosanne Altshuler, Rutgers University
Harry Grubert, U.S. Department of the Treasury