Corporate and Business Taxation

Matthew Smith, Department of the Treasury

Thomas Brosy, Urban-Brookings tax policy center

Digital Sales Taxes: The Effects of Mandatory Collection by Foreign Digital Platforms - Jillian Adams, University of Tennessee, Knoxville; Michael Marin, michael.marin@utoronto.ca

How does Simplifying VAT affect Cross-Border Imports? Evidence from Transaction-Level Data - Alina Pfrang, Stanford University; Philipp Doerrenberg, University of Mannheim

Taxing Digital Platforms - Gerardo Sanz-Maldonado, University of Michigan: Ann Arbor