Call for Papers: The Role of Firms in Tax Systems

                            CALL FOR PAPERS

                    THE ROLE OF FIRMS IN TAX SYSTEMS

                           April 17 - 18, 2009
                   Stephen M. Ross School of Business
                  University of Michigan, Ann Arbor, MI


      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.


      TOPICS:

      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.


      PAPER SUBMISSION PROCEDURE:

      The deadline for submission of papers or abstracts is
      September 12, 2008. Preference is given to papers over
      abstracts.

      For submission, please visit:

                     http://www.bus.umich.edu/OTPR/

      Go to the "Conferences and Seminars" page, click on the
      "Submit Paper" link below the conference description.
      Should you have any (technical) difficulties with the
      online submission procedure, please contact:

      Email:         MAILTO: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.


      FURTHER INFORMATION:

      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:

      CONTACT:       Joel Slemrod
                     University of Michigan
      Email:         MAILTO:otpr@umich.edu
Posted 4/25/08