|
ETPF
/ IFS 2006 Public Conference: The Impact of
Corporation Tax Across Borders
24 April 2006, London
The European Tax Policy Forum (ETPF) and Institute
for Fiscal Studies (IFS) held a public conference to discuss the
first wave of research projects examining the international dimension of
corporate tax.
Research commissioned from leading economists across Europe was
discussed by a range of distinguished academics, tax practitioners from
business and private practice, and officials from national and
international institutions.
See below for the conference presentations, and click
here to view the full research papers.
Morning Session
Chaired by Robert Chote (IFS)
Introduction by Will Morris (GE, & Chair, ETPF)
The effects of international taxation on the activities of
multinational companies: a survey of existing evidence
Michael Devereux (University of Warwick)
[Presentation]
How are plant location decisions and capital flows in Europe affected
by corporate income taxes?
Ben Lockwood with Michael Devereux (both University of Warwick)
[Presentation]
Discussant Edward Troup (HM Treasury)
Do non-profit taxes affect the location of economic activity?
Evidence from the EU
Thiess Buettner (University of Munich)
Discussants Jim Hines (University of Michigan),
Michael Keen (IMF)
[Main
Presentation]
[Discussion
Presentation]
Lunchtime Speaker Mark Neale (Managing Director,
Budget, Tax & Welfare Directorate, HM Treasury)
Afternoon Session
Chaired by Michael Devereux (University of Warwick)
How far do differences in international tax regimes between countries
affect financial policies?
Harry Huizinga (University of Tilberg) with Gaetan Nicodeme (European
Commission) & Luc Laeven (World Bank)
Discussants Julian Alworth (Bocconi University,
Milan), Matthias Mors (European Commission)
[Main
Presentation]
[Discussion
Presentation]
Profit shifting within the EU: evidence from Germany
Alfons Weichenreider (University of Frankfurt)
Discussants Ruud De Mooij (Erasmus University
Rotterdam), Chris Heady (OECD)
[Presentation]
Corporate Income Taxation in the EU: An Economic Assessment of the
Role of the ECJ
Stephen Bond (IFS & University of Oxford) with Malcolm Gammie (IFS)
& Socrates Mokkas (Oxford)
Discussants Alan Auerbach (University of
California, Berkeley), Mike Williams (HM Treasury)
[Main
Presentation]
[Discussion
Presentation]
Back
to Top
Go
to Research Papers
|