4th Berlin-Vallendar Conference on Tax Research

The 4th Berlin-Vallendar Conference on Tax Research will be held on July 11–12, 2018 at WHU – Otto Beisheim School of Management in Vallendar. The conference is organized jointly by Frank Hechtner, TU Kaiserslautern and Martin Jacob, WHU – Otto Beisheim School of Management, Vallendar. Please feel free to contact the organizers Frank Hechtner (hechtner@wiwi.uni-kl.de) or Martin Jacob (martin.jacob@whu.edu) for further information. We look forward to seeing you in Vallendar.

Selected Papers

Attorney Self-Interest, Tax Avoidance, and Firm Value:
Evidence from Derivative Lawsuits
Travis Chow (Singapore Management University)
Rencheng Wang (University of Melbourne)

Christof Beuselinck (IESEG School of Management, Lille)
Audit and Tax Avoidance in Micro Firms
Ting Dong (Stockholm School of Economics)
Milda Tylaite (Stockholm School of Economics)
Ryan Wilson (University of Oregon)
Discussant: Jochen Hundsdoerfer (Freie Universität Berlin)
Capital Gains Taxation and Funding for Start-Ups
Alexander Edwards (University of Toronto)
Maximilian Todtenhaupt (University of Mannheim)
Discussant: Frank Fossen (University of Nevada, Reno)
Improving Tax Collection by Public Shaming:
Evidence from Administrative Tax Data
Nadja Dwenger (University of Hohenheim)
Lukas Treber (University of Hohenheim)

Discussant: Kay Blaufus (Universität Hannover)
Competitive Externalities of Tax Cuts
Michael P. Donohoe (University of Illinois at Urbana-Champaign)
Hansol Jang (University of Illinois at Urbana-Champaign)
Petro Lisowsky (University of Illinois at Urbana-Champaign)

Discussant: Caspar David Peter (Erasmus University of Rotterdam)
Corporate Income and Consumption Tax Planning in the Digital Age - Evidence from European Service Firms
Marcel Olbert (University of Mannheim)
Ann-Catherin Werner (University of Mannheim)

Discussant: Robert Ullmann (Universität Augsburg)
Foreign Employment and Income Shifting
Katharine D. Drake (University of Arizona)
Nathan C. Goldman (The University of Texas at Dallas)
Frank Murphy (University of Connecticut)

Discussant: Antonio de Vito (WHU – Otto Beisheim School of Management)
Reducing Tax Burden: Whatever it Costs. 
Evidence from Multinational Corporations
Cinthia Valle Ruiz (University of Madrid)
Discussant: Terry Shevlin (University of California-Irvine)

The Corporate Governance of Profit Shifting
Manthos D. Delis (Montpellier Business School)
Panagiotis I. Karavitis (University of Glasgow)
Kenneth Klassen (University of Waterloo)

Discussant: Johannes Voget (Universität Mannheim)
The Information Content of Forgoing Tax Refunds:
Evidence from Private Debt Contracts
Daniel Saavedra (UCLA Anderson School of Management)
John S. Hughes (UCLA Anderson School of Management)

Discussant: Maximilian Müller (WHU – Otto Beisheim School of Management)




Professor Dr.

Martin Jacob

Chair of Business Taxation


Prof. Dr.

Frank Hechtner

Technische Universität Kaiserslautern

Conference Program 2018