TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, March 31, 2014

AEI Hosts Conference Today on The Economic Effects of Territorial Taxation

AEI LogoThe American Enterprise Institute hosts a conference today on The Economic Effects of Territorial Taxation (webcast):

As Congress deliberates business tax reform options, the international aspects often prove most complex. All Group of Eight countries other than the United States have territorial tax systems that exempt 95 to 100 percent of qualified dividends repatriated from foreign subsidiaries.

This half-day conference, cohosted by AEI and the International Tax Policy Forum, will explore the economic effects of territorial taxation. Panelists will use their international experience to examine the effects of international tax rules on base erosion and profit shifting, repatriation of foreign profits, and cross-border mergers and acquisitions and headquarters location. The conference will conclude with a luncheon address by Jason Furman, chairman of the White House Council of Economic Advisers.

Introductory Remarks:

  • Alex Brill, AEI
  • John Samuels, General Electric

Panel #1:  Base Erosion and Profit Shifting Under Worldwide and Territorial Taxation

  • Dhammika Dharmapala (Illinois)
  • Kevin Markle (University of Waterloo)
  • Alan D. Viard (American Enterprise Institute) (commentator)
  • Michael Graetz (Columbia) (moderator)

Panel II:  Repatriation of Foreign Profits in Japan, the U.K., and the U.S.

  • Sebastien Bradley (Drexel)
  • Peter Egger (ETH Zurich)
  • Fritz Foley (Harvard)
  • Rosanne Altshuler (Rutgers) (commentator)
  • Alan Auerbach (UC-Berkeley) (moderator)

Panel #3:  Home-Country Tax Effects on Mergers, Inversions, and Headquarters Location

  • Susan Morse (Texas)
  • Paul Oosterhuis (Skadden)
  • Johannes Voget (University of Mannheim)
  • James Hines (Michigan) (commentator)
  • Mihir Desai (Harvard) (moderator)

Luncheon Address:  Jason Furman (Council of Economic Advisers)

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