OFS Workshop on "Taxing capital income: the role of business and personal taxation"

Oslo Fiscal Studies

Workshop on “Taxing capital income: the role of business and personal taxation”

4 – 5 April 2014


Preliminary programme


Friday April 4.


9:30-9:45         Opening

                      VIDAR CHRISTIANSEN, University of Oslo

9:45-10:30       Small Business Incorporation and Investment:

                        The Role of Corporation Tax

                      LI LIU and Mike Devereux, Oxford University

10:30-11:15     Do Dividend Taxes Affect Corporate Investment?

                      ANNETTE ALSTADSÆTER, University of Oslo and Martin Jacob, WHU

11.15-11:45     Coffee break

11:45-12:30     Distortive Effects of Dividend Taxation

                       JAN SÖDERSTEN and Tobias Lindhe, Uppsala University

12:30-13:30      Lunch

13:30-14:15      Capital Taxation and Imperfect Competition:

                         ACE vs. CBIT abstract

                       DIRK SCHINDLER, Kurt Brekke and Guttorm Schjelderup,

                       NHH and Armando Pires, SNF

14:15-15:00      Taxation of imperfectly-governed firms

                       MARKO KÖTHENBÜRGER and Michael Stimmelmayr,

                       Eidgenössische Technische Hochschule Zürich (ETHZ)

15:00 -15:45     Non-linear taxation of distributions withtwo tax bases –

                         static income shifting vs. dynamic tax planning abstract

                       SEPPO KARI, VATT and Jussi Laitila, University of Helsinki

15:45-16:00      Coffee Break

16:00-16:45      The effect of business taxes on the growth of entrepreneurial


                       ARVID RAKNERUD, Statistics Norway

16:45-17:30      How harmful is it to tax mobile capital? abstract

                       VIDAR CHRISTIANSEN, University of Oslo

19:00                Dinner


Saturday April 5.


10:00-10:45     The taxation of international mergers and


                      MARTIN RUF, Eberhard Karls U.


10:45-11:00     Coffee break

11:00-11.45     Capital Taxation, Investment, Growth, and Welfare abstract

                      PETER EGGER, Simon Bösenberg and Benedikt Rydzek

                       Eidgenössische Technische Hochschule Zürich (ETHZ)

11:45-12:30     Corporate Taxation and Financial Strategies

                        Under Asymmetric Information abstract

                      FRANCESCO COHEN and Paolo M. Panteghini , U. of Brescia

                      Alessandro Fedele, Free U. of Bozen- Bolzano                                                                                                                                                                                      

12:30               Lunch






Published June 30, 2014 10:57 AM