For the fourth time the Berlin-Vallendar Conference on Tax Research took place on July 11th and 12th 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 precious 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. 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.
“We are very satisfied with the high quality of submitted papers this year. Furthermore, the number of international papers was notably, so that 7 out of 10 paper sessions were characterized by non-German research fellows. 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.