3rd Berlin-Vallendar Conference on Tax Research

The fifth Berlin – Vallendar Conference on Tax Research took place on July 25 and 26, 2019, following an invitation by the chairs of Business Taxation at the WHU – Otto Beisheim School of Management, Technische Universität Kaiserslautern as well as Freie Universität Berlin. The conference, which was held at the Federal Ministry of Finance in Berlin for the first time, annually offers international researchers in Business Taxation a valuable platform to discuss current research trends.

A total of eight international researchers presented their current projects in the field of tax research. To name a few examples of presented papers, Arthur Stenzel (St. Gallen University) presented his paper “Corporate Tax-Rate and Tax-Base Avoidance Trends of U.S. Domestic and U.S. Multinational Firms“, co-authored by Terry Shevlin from the University of California-Irvine and Niklas Lampenius from Hohenheim University. Kathleen Andries from the WHU – Otto Beisheim School of Management discussed their research paper.

Peter Brok from Tilburg University presented his paper „As Uncertain as Taxes“, which was discussed by Adnan Isin from the University of Exeter.

Paul Demeré (University of Georgia) presented his work about „The Usefulness of Selective Tax Return Disclosure: Evidence from Form 5500“, co-authored with Marc Cussatt from Washington State University. Their results were discussed by Stephen Campbell from Mannheim University.

Dr. Rolf Bösinger, Secretary of State at the Federal Ministry of Finance in Berlin opened the conference. He presented an overview of the Ministry’s current topics in international taxation and emphasized the importance of international tax research for political decision-making.

“We are enthusiastic about the high quality of the presented papers. Furthermore, The exchange with international experts in the field of Business Taxation is very valuable and brings new insights for the research community”, stated co-organizer Martin Jacob from WHU – Otto Beisheim School of Management.

The fifth Berlin-Vallendar Conference on Tax Research was jointly organized by Frank Hechtner, Technische Universität Kaiserslautern, and Martin Jacob, WHU – Otto Beisheim School of Management, Vallendar.