For the fourth time, the Berlin-Vallendar Conference on Tax Research took place on July 11 and 12 ,2018 at the WHU Campus in Vallendar. Every year, the conference which was originally launched by the two chairs of Business Taxation of WHU – Otto Beisheim School of Management and Freie Universität Berlin offers international researchers in Business Taxation a valuable platform to discuss current research trends.
Thanks to many excellent paper submissions ten researchers had the chance to present their current projects in the field of tax research. “We are very satisfied with the high quality of submitted papers this year. Furthermore, the number of international papers was noteworthy, with 7 out of 10 paper sessions held by non-German research fellows. The exchange with international experts in the field of Business Taxation is very helpful and brings new insights for the research community”, stated co-organizer Professor Dr. Martin Jacob, Chair of Business Taxation at WHU.
To name a few examples of presented papers, Kenneth Klassen (University of Waterloo) presented his paper entitled “The Corporate Governance of Profit Shifting”, co-authored with Manthos D. Delios from Montpellier Business School and Panagiotis I. Karavatis from the University of Glasgow. Johannes Voget from the University of Mannheim discussed their research paper. Rencheng Wang from the University of Melbourne presented his joint work with Travis Chow from the Singapore Management University entitled “Attorney Self-Interest and the Value of Tax Avoidance”. Christof Beuselinck from IESEG School of Management, Lille, discussed their research paper. Maximilian Todtenhaupt (University of Mannheim) presented his work entitled “Capital Gains Taxation and Funding for Start-Ups”, co-authored with Alexander Edwards from the University of Toronto. Their results were discussed by Frank Fossen from the University of Nevada, Reno.