The Role of Firms in Tax Systems
The submitted 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, avoidance and evasion, as well as positive 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.
|Event dates:||2009-04-17 – 2009-04-18|
|Deadline Call for Papers:||2008-10-10|
|Organizer:||Ross School of Business, University of Michigan, Office of Tax Policy Research|
|Conference venue:||Ross School of Business, University of Michigan, Ann Arbor, MI|
|Classification:||H2 - Taxation, Subsidies, and Revenue ; H3 - Fiscal Policies and Behavior of Economic Agents|
|Event type:||Konferenzen, Tagungen; Conferences|