Waterloo | Austin Biennial Global Taxation Symposium

Current Research in Taxation

The University of Texas, Austin and University of Waterloo


The University of Texas, Austin, and the University of Waterloo are holding their fifth joint symposium on research in taxation. Building on the success of the previous conferences, we look forward to providing a forum for stimulating discussion of emerging research topics.

The symposium is hosted by the University of Texas at Austin and the Waterloo Centre for Taxation in a Global Economy. It will be held on Thursday and Friday, September 29 and 30, 2022, at the historic One King West Hotel in downtown Toronto with dinner at the Hockey Hall of Fame.

Topics  

We encourage researchers to submit papers in all areas of research in taxation. However, on the margin, we will favor papers that have the potential either to open new research avenues to other scholars, or to affect tax policy directions, either within a specific country, or more broadly across countries.

Please share this with your colleagues and doctoral students.

We encourage conference submissions that use empirical archival, experimental, analytical, or other methods.

Paper Submission Process

By May 31, 2022, papers should be submitted in PDF format with a file name ideally as Author Names and Date; for example, DeSimoneKlassen2022Jan10.

Selections will be completed by June 15, 2022. 

Conference invitations will be extended in June 2022, and will include travel funding for selected doctoral students if accompanied by their advisors. 

2022 Program

Current Research in Taxation
University of Texas, Austin and University of Waterloo 

One King West Hotel, 1 King Street West, Toronto

September 29 (Thursday)  
2:00 - 2:30

Registration: One King West Hotel

2:30 - 3:45 The effect of common institutional ownership on corporate tax planning
Thomas Kubick, University of Nebraska-Lincoln
Thomas Omer, University of Nebraska-Lincoln
Taylor Paskett,  University of Nebraska-Lincoln

Discussant: Andrew Bauer,  University of Waterloo
3:45 - 4:15 Break
4:15 - 5:30 Tax complexity and tax department structure: The hidden cost of complex tax systems
Henning Giese,  Paderborn University
Reinald Koch,  Catholic University of Eichstaett-Ingolstadt
Caren Sureth-Sloane,  Paderborn University

Discussant: John Gallemore,  University of North Carolina - Chapel Hill
6:30 - 9:00 Reception and Dinner:  Hockey Hall of Fame
September 30 (Friday)
7:30 - 8:00 Breakfast
A Morning on Tax Enforcement
8:00 - 9:15 Remote tax authority
Andrew Belnap,  University of Texas at Austin
Anthony Welsch,  University of Texas at Austin
Branden Williams,  University of Texas at Austin

Discussant: LeAnn Luna, University of Tennessee
9:15 - 9:45 Break
9:45 - 11:00 Can Better Tax Enforcement Moderate Airbnb’s Pressure on Housing Costs?
Jessie Ellis,  North Carolina State University
David Kenchington,  Arizona State University
Jared Smith,  North Carolina State University
Roger White,  Arizona State University

Discussant: Stacie Laplante, University of Wisconsin - Madison
11:05 - 12:20 Tax enforcement and foreign investment by multinational corporations: Evidence from Tax Inspectors Without Borders
Duke Ferguson,  University of Kentucky
Trent Krupa, University of Arkansas
Rick Laux, Purdue University

Discussant: Rebecca Lester, Stanford University
12:20 - 1:30 Lunch 
1:45 - 3:00 R&D investments of U.S. multinational companies: The effect of U.S. tax reform
Jing Huang,  Virginia Tech University
Benjamin Osswald,  University of Illinois at Urbana-Champaign
Ryan Wilson, University of Iowa

Discussant:  Shannon Chen, University of Arizona

This is an invitation only event.