Upcoming conference: "Value-Added of Value-Added Taxes"

This conference brings together leading researchers and policy makers to discuss recent research on value-added taxes (VATs), with relevance for lower-income countries. A unique feature of the conference is the blending of frontier academic research with the practical experience of policy makers from World Bank client countries. See more details in the program below. The conference features a combination of research talks and policy discussions.  Two egg-timer sessions are dedicated to shorter presentations of early-stage work. Active interaction between researchers and policy makers will be facilitated throughout the conference.

Participation is free for both presenters and other participants, and registration deadline is April 22, 2019. 
REGISTER FOR THE CONFERENCE HERE

Program

Thursday, May 9

9:00 - 09:30 am  Breakfast and Welcome
Jim Brumby, World Bank       

9:30 - 10:15 am  Keynote Speech
Joel Slemrod, University of Michigan

10:15--11:25 am  Paper Session I – Compliance and Enforcement

“Information, Asymmetric Incentives, or Withholding? Understanding the Self-Enforcement of Value-Added Tax”
Mazhar Waseem, University of Manchester
Discussant: Andrew Zeitlin, Georgetown University                           

“Big Bills on Uganda’s Sidewalks? Value-Added Taxes under Limited Taxpayer and State Capacity” 
Miguel Almunia, CUNEF, Jonas Hjort, Justine Knebelmann, and Lin Tian
Discussant: Oyebola Okunogbe, World Bank

11:25 - 11:40 am  Break

11:40 - 12:40 pm  Policymaker Round Table on VAT Reform
Moderators:  World Bank Global Team

12:40 - 1:45 pm    Lunch with Policymakers
Informal follow-up on round table discussions

1:45 - 2:45 pm      Egg-timer Session 
 “Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology” 
Merima Ali, Chr. Michelsen Institute and Syracuse University, Abulaziz B. Shifa, Abebe Shimeless, and Firew Woldeyes

“Merging to Dodge Taxes? Unexpected Consequences of VAT Adoption in India.” 
Divya Singh, Columbia University

 “An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda”
Giulia Mascagni, D. Mukama, and Fabrizio Santoro, Institute of Development Studies

“Red Tape? The Revenue Impact of the VAT Filing Thresholds”
Jan Luksic and Shekhar Mittal, University of California, Berkeley

2:45 - 3:00 pm      Break

3:00 - 4:45 pm      Paper Session 2 – Effect on Trade Flows and Investment

“A New Method for Estimating Value-Added Tax Compliance”
Peter Morrow, Michael Smart, University of Toronto, and Artur Swistak
Discussant: TBD

“Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms” Youssef Benzarti,
Alisa Tazhitdinova, University of California, Santa Barbara, and Lior Bar-El
Discussant: TBD

“Tax Policy and Lumpy Investment Behavior: Evidence from China’s VAT Reform”
Zhao Chen, Xian Jiang, Zhikuo Liu, Juan Carlos Suárez Serrato, Duke University, and Daniel Yi Xu
Discussant: Dorian Carloni, Congressional Budget Office                                   

6:00 pm                Cocktails and Dinner
 

Friday, May 10

9:30 - 10:40 am    Paper Session 3 – Incidence

 “Consumption Taxes with Informality: Theory and Cross-Country Evidence from Expenditure Diaries” 
Pierre Bachas, World Bank, Lucie Gadenne, and Anders Jensen
Discussant: Joel Slemrod, University of Michigan

 “Redistribution via VAT and Cash Transfers: An Assessment in Six Low- and Middle-Income Countries”
Tom Harris, David Phillips, Institute for Fiscal Studies, Ross Warwick, Maya Goldman, Jon Jellema, Gabriela Inchauste, and Karolina Goraus
 Discussant: Nada Eissa, Georgetown University                                   

10:40 - 11:00 am  Break

11:00 - 12:00 pm  Egg-timer Session 

 “Technological Change and Tax Capacity: Evidence from a Financial Inclusion Reform in Uruguay”
Anne Brockmeyer and Juliana Londoño Vélez, University of California, Berkeley

“The Price and Welfare Effects of the Value-Added Tax: Evidence from Mexico” 
Rodrigo Mariscal, Mexico’s Ministry of Finance, and Alejandro Werner

“Bunching into VAT: Theory and Evidence from China”
Luis Alejos and Xuan Wang, University of Michigan

“Elimination of Tax Distortions on Capital Goods through the VAT and Capital Investments by Financially Constrained Firms: Evidence from Indian States”
Abhay Aneja, Nirumpama Kulkarni, CAFRAL, Reserve Bank of India, and S. K. Ritadhi

12:00 - 1:00 pm   Lunch

1:00 - 2:10 pm    Paper Session 4 – Networks

“Taxation and Supplier Networks: Evidence from India” 
Lucie Gadenne, University of Warwick, Tushar Nandi, and Roland Rathelot
Discussant:  TBD

“Dual Tax Systems and Firms: Evidence from Brazil”
François Gérard, Joana Naritomi, London School of Economics, and Arthur Seibold
Discussant: Enlinson Mattos, Sao Paulo School of Economics - FGV

2:10 - 2:30 pm    Break

2:30 - 3:40 pm    Paper Session 5 – General Equilibrium Analysis                                     

“Harnessing Deductions to Increase Tax Compliance and Formalization” 
Albrecht Bohne, ZEW – Mannheim, and Jan Sebastian Nimczik 
Discussant:  Wojciech Kopczuk, Columbia University

“VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence”
Li Liu, Ben Lockwood, University of Warwick, Miguel Almunia, and Eddy H. F. Tam
 Discusssant:  Annette Alstadsæter, Norwegian University of Life Sciences

3:40 - 4:30 pm   Concluding Policy Panel:
Which Questions Would Policymakers Like Us to Study?

7:00 pm            Optional Evening Activity (e.g. Cruise on the Potomac)

Program committee:  Annette Alstadsæter, Pierre Bachas, Anne Brockmeyer, Matthew Conlin, Anna Custers, Wojciech Kopczuk, Oyebola Okunogbe, Joel Slemrod, Marijn Verhoeven.