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Tax Competition
in the EU 25:
What Does the Academic Research Say? |
Conference |
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Meeting
ENEPRI (Taxben)
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December 16,
2004 |
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CERGE-EI, Prague |
The conference is the first workshop
of the TAXBEN project, held under the 6th Framework Programme of the European
Commission.It aims at bringing together researchers working on these issues. Questions
such as the theoretical foundations and empirical evidence of a “race to
the bottom” will be presented, and the pros and cons of various forms of
tax harmonization will be discussed.
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9:00 - 9:15 |
| Welcome
Address |
Agnès Bénassy-Quéré |
CEPII |
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| Lubomir
Lizal |
CERGE-EI |
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| Session
1 - Tax Competition |
9:15 - 11:15 |
| Economic
Integration and Tax Policy with Foreign Firm Ownership |
Clements Fuest |
University of Köln |
paper |
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| Tax Competition
During the Last 20 Years |
Alexander
Klemm |
Institute for Fiscal Studies |
paper
slides |
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| Cost of
Capital and Cross-Border Investment: Evidence from Estonia |
Jouko Ylä-Liedenpohja |
University of Tampere |
slides |
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| Tax Competition
in a Monetary Union |
Patrick Artus |
CDC-Ixis |
paper
slides |
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| Session
2 - Taxation and the Location of Firms |
11:30 - 13:00 |
| Will Corporate
Income Taxation Survive in Europe? |
Ruud de Mooij |
CPB |
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| How Does FDI React
to Tax Differentials? |
Amina Lahrèche-Révil |
CEPII |
slides |
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| Horizontal
Versus Vertical Tax Competition: an Empirical Test |
Marius Brülhart |
University of Lausanne |
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14:30 - 14:45 |
| The
TAXBEN Project |
Kari Alho |
ETLA |
slides |
| Ian Perry |
EU |
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| Session
3 - Tax Avoidance |
14:45 - 15:45 |
| The Tax
Burden on Cross-Border Investment: Company Strategies and Country Responses |
Harry Grubert |
CESifo |
paper |
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| Tax Reform
and Evidence for Transfer Pricing |
Deborah Swenson |
University of California |
paper |
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Session
4 - Tax Harmonization |
16:00 - 17:30 |
| Tax Bloc
Formation Among Leviathans |
Sam Bucovetsky |
University of York |
paper
slides |
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| Regional
Tax Coordination |
Andreas Haufler |
University of Munich |
paper
slides |
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| Destination-
Versus Origin-Based Commodity Taxation and the Location of Industry |
Jacques-François
Thisse |
CERAS
Université Catholique de Louvain |
paper |
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Dinner |
19:30 |
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Jan Mladek |
MP and former First Vice-Minister
of Finance,
the Czech Republic |
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