Please join the Urban-Brookings Tax Policy Center, the Oxford University Centre for Business Taxation, and the Robert D. Burch Center for Tax Policy and Public Finance at the University of California, Berkeley, as they host an international group of economists and lawyers for a discussion on corporate tax reform.

Led by Michael Devereux of the Oxford Centre, this group of international experts has been meeting since 2013 to reconsider the fundamentals of taxing multinational corporations’ incomes and to propose reforms. The group has two main goals: to examine fundamental issues of principle and practice in taxing business profits and allocating taxing rights of those profits among countries, and to evaluate potential reform options. Their proposals range from those requiring marginal change to radically different systems. The group has considered two options in some detail: a residual profit allocation system and a destination-based cash-flow tax. A common feature is that they assign taxing rights partly or fully to the location of relatively immobile factors: shareholders or consumers.

Members of the group will present the group’s ideas to date, and leading figures from government, business, and academia will respond and give their own views on the future of international corporate tax.

Those unable to attend can stream the conference live on this page.  No registration is necessary to watch the webcast.

Featured Speakers

Group Members

• Alan Auerbach, director, Robert D. Burch Center for Tax Policy and Public Finance, University of California, Berkeley
• Michael Devereux, director, Oxford University Centre for Business Taxation
• Michael Graetz, alumni professor of tax law, Columbia University; professor emeritus, Yale University
• *Michael Keen, deputy director, Fiscal Affairs Department, International Monetary Fund
• *Paul Oosterhuis, senior international tax partner, Skadden, Arps, Slate, Meagher & Flom LLP
• *Wolfgang Schön, director, Max Planck Institute for Tax Law and Public Finance
• John Vella, associate professor and senior research fellow, Oxford University Centre for Business Taxation

Respondents

• Rosanne Altshuler, professor and chair, Department of Economics, Rutgers University
• Itai Grinberg, associate professor of law, Georgetown University Law Center
• Mark Mazur, assistant secretary for tax policy, US Treasury Department
• John Samuels, chairman of global tax, Blackstone Group; visiting lecturer in law, Yale Law School
• Eric Toder, Institute fellow, Urban Institute; codirector, Urban-Brookings Tax Policy Center

*Not attending

Event Webcast

Part II

Part III

Event Materials

Agenda

Speaker Bios  

Remarks of Michael J. Graetz 

The Need for Reform and Current Policy Proposals - Presentation 

Residual Profit Allocation Proposal - Presentation      

Destination-Based Cash-Flow Tax Proposal and Development - Presentation

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