Conference on the Value Added of Value-Added Taxes
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Thursday, May 9, 2018

9:00--9:30 am         Breakfast and Welcome
                             Jim Brumby
, World Bank       

9:30--10:15 am       Keynote Speech 
                             Joel Slemrod, University of Michigan     Slides

10:15--11:25 am     Paper Session I – Compliance and Enforcement

                            “Information, Asymmetric Incentives, or Withholding?
                             Understanding the Self-Enforcement of Value-Added Tax”
                             Mazhar Waseem, University of Manchester     Slides
                             Discussant: Andrew Zeitlin, Georgetown University

     “Strategic or Confused Firms? Evidence from 'Missing'
     Transactions in Uganda” Miguel Almunia, CUNEF,
     Jonas Hjort, Justine Knebelmann, and Lin Tian
     Discussant: Oyebola Okunogbe, World Bank

11:25--11:40 a.m.    Break

11:40--12:40 pm      Policymaker Round Table on VAT Reform
                             Jesús Antonio Bejarano Rojas 
(Director of Macro Policy, Ministry of Finance,
                             Colombia)          Slides
                             Vanessa Rahal Canado (Director, Centro de Cidadania Fiscal, Brazil)       Slides 
                             Samuel Mulenga (Senior Economist, Research and Policy Department, Zambian
                             Revenue Authority)             Slides 
                             Miryam Yepes Salazar (Director of Economic Intelligence and Tax Optimization,
                             Ministry of Economy and Finance, Peru)          Slides            
                             Moderators:  World Bank Global Team

12:40--1:45 pm       Lunch with Policymakers
                             Informal follow-up on round table discussions

1:45--2:45 pm         Egg-timer Session (4 Projects)
                             11 minutes each + 4 minutes discussion time

                             “Building Fiscal Capacity in Developing Countries: Evidence on
                              the Role of Information Technology” Merima Ali, Chr.
                              Michelsen Institute and Syracuse University
, Abulaziz B. Shifa,
                              Abebe Shimeless, and Firew Woldeyes

     “Merging to Dodge Taxes? Unexpected Consequences of VAT
     Adoption in India.” Divya Singh, Columbia University

     “An Analysis of Discrepancies in Taxpayers’ VAT Declarations in
     Rwanda” Giulia Mascagni, D. Mukama, and Fabrizio Santoro,
     Institute of Development Studies

     “Red Tape? The Revenue Impact of the VAT Filing Thresholds”
     Jan Luksic and Shekhar Mittal, University of California, Berkeley

2:45--3:00 pm         Break

3:00--4:45 pm         Paper Session 2 – Effect on Trade Flows and Investment

                             “Value Added Tax Compliance" Peter Morrow, Michael Smart,
                              University of Toronto, and Artur Swistak     Slides
                             Discussant: Youssef Benzarti, University of California, Santa Barbara

     “Do Value-Added Taxes Affect International Trade Flows?
     Evidence from 30 Years of Tax Reforms” Youssef Benzarti,
     Alisa Tazhitdinova, University of California, Santa Barbara, and
     Lior Bar-El
     Discussant: Bob Rijkers, World Bank

     “Tax Policy and Lumpy Investment Behavior: Evidence from
     China’s VAT Reform” Zhao Chen, Xian Jiang, Zhikuo Liu, Juan
     Carlos Suárez Serrato
, Duke University, and Daniel Yi Xu
     Discussant: Dorian Carloni, Congressional Budget Office                                   


Friday, May 10, 2019

9:30--10:40 am       Paper Session 3 – Incidence

     “Informality, Consumption Taxes, and Redistribution”
     Pierre Bachas, World Bank, Lucie Gadenne, and Anders Jensen   Slides
     Discussant: Joel Slemrod, University of Michigan    Slides

                             “Redistribution via VAT and Cash Transfers: An Assessment in
                             Six Low- and Middle-Income Countries” Tom Harris, David Phillips,       Slides
                             Institute for Fiscal Studies, Ross Warwick, Maya Goldman, Jon
                             Jellema, Gabriela Inchauste, and Karolina Goraus
                             Discussant: Nada Eissa, Georgetown University                                   

10:40--11:00 am     Break

11:00--12:00 pm    Egg-timer Session (4 Projects)
11 minutes each + 4 minutes discussion time

                            “Technological Change and Tax Capacity: Evidence from a
                            Financial Inclusion Reform in Uruguay” Anne Brockmeyer
                            and Juliana Londoño Vélez, University of California, Berkeley

                            “Distributional Incidence of VAT in the Context of Informality” 
                            Gabriela Inchauste, World Bank, Karolina Goraus Tanska,
                             and Haydeeliz Carrasco Nuñes

                          “Bunching into VAT: Theory and Evidence from China” Luis
                          Alejos and Xuan Wang, University of Michigan

   “Elimination of Tax Distortions on Capital Goods through the
   VAT and Capital Investments by Financially Constrained Firms:
   Evidence from Indian States” Abhay Aneja, Nirumpama
, CAFRAL, Reserve Bank of India, and S. K. Ritadhi

12:00--1:00 pm      Lunch

1:00--2:10 pm        Paper Session 4 – Networks

                            “Taxation and Supplier Networks: Evidence from IndiaLucie
, University of Warwick, Tushar Nandi, and Roland Rathelot
                            Discussant:  Irem Guceri, University of Oxford

                            “Two-tier Tax Systems and Firms: Evidence from Brazil” François Gérard,
                            Joana Naritomi, London School of Economics, Arthur Seibold, and Bruno Zulian
                            Discussant: Enlinson Mattos, Sao Paulo School of Economics - FGV    Slides

2:10--2:30 pm         Break

2:30--3:40 pm         Paper Session 5 – General Equilibrium Analysis                                     

                              “Harnessing Deductions to Increase Tax Compliance and
                              Formalization” Albrecht Bohne, ZEW – Mannheim, and Jan
                              Sebastian Nimczik 
                              Discussant:  Wojciech Kopczuk, Columbia University

                              “VAT Notches, Voluntary Registration, and Bunching: Theory
                              and UK Evidence” Li Liu, International Monetary Fund,
                              Ben Lockwood, Miguel Almunia, and Eddy H. F. Tam
                              Discusssant:  Annette Alstadsæter, Norwegian University of
                              Life Sciences

3:40--4:30 pm         Concluding Policy Panel: Which Questions Would
                             Policymakers Like Us to Study?
                             Jesús​ Antonio Bejarao Rojas
(Director of Macro Policy, Ministry of Finance,
                             Vanessa Rahal Canado (Director, Centro de Cidadania Fiscal, Brazil)
                             Samuel Mulenga (Senior Economist, Research and Policy Department, Zambian
                             Revenue Authority)
                             Miryam Yepes Salazar (Director of Economic Intelligence and Tax Optimization,
                             Ministry of Economy and Finance, Peru) 
                             Moderators: World Bank Global Team

7:00 pm                 Optional Evening Activity (e.g. Cruise on the Potomac)


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