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25/09/2006 : Corporate tax competition and coordination in the European Union


Over the last years, the issue of corporate tax competition and coordination has gained importance. In a world where economies are increasingly integrated and capital increasingly mobile, the trend of declining statutory corporate tax rates observed in Europe has led to fears of a race-to-the-bottom, albeit corporate tax revenues have remained fairly stable. Tax competition is a complex phenomenon that can materialise through multiple channels and whose effects on real economic activity and governments' tax revenues are often ambiguous and difficult to assess.

Programme english textpdf(49 kB) Choose translations of the previous link  - (pdf file 50 Kb)

The workshop brought together national and European policy-makers, experts from academia, national authorities, the European Commission and other international organisations to discuss the state-of-play, the channels and the consequences of corporate tax competition and coordination in the European Union.

Contributions
Non-EC contributions - Copyright rests with the authors
all files are in PDF format

Session I
Theory and Empirical Evidence
Chair: Jan Schmidt
(European Commission – DG Economic and Financial Affairs).

Michael Devereux (University of Warwick, Institute for Fiscal Studies, European Tax Policy Forum and CEPR) Presentation enppt8(527 kB) Choose translations of the previous link  - (ppt file 527k)


Discussant


Christopher Heady (Head of the Tax Policy and Statistics Division at OECD)


Session II
Effects of Tax Competition on Business and Investment Location
Chair: Sigurd Naess-Schmidt
(Danish Ministry of Finance).

Ruud de Mooij (Netherlands Bureau for Economic Policy Analysis, Erasmus University Rotterdam and CESifo) (with S. Ederveen).

Paper: Taxation and Foreign Direct Investment: a Synthesis of Empirical Research. enpdf(308 kB) Choose translations of the previous link  - (pdf file 308 Kb)

Marcel Gérard (Facultés Universitaires Catholiques de Mons and CESifo)

Paper: Strategies of Multinationals and Government Revenues. enpdf(251 kB) Choose translations of the previous link  - (pdf file 251 Kb)

Discussant


Thiess Buettner (University of Munich and CESifo)

Presentation: Comments on the paper of de Mooij and Ederveen enpdf(308 kB) Choose translations of the previous link  - (pdf file 62 Kb)
Presentation: Comments on the paper of Gérard enpdf(75 kB) Choose translations of the previous link  - (pdf file 75 Kb)

Session III
Channels of Corporate Tax Competition – Profit shifting strategies
Chair: Christopher Heady
(OECD)

Harry Huizinga (Tilburg University and CEPR) (with L.Laeven)

Paper: International Profit Shifting within Multinationals: a Multi-Country Perspective. enpdf(348 kB) Choose translations of the previous link  - (pdf file 348 Kb)

Nicodème Gaëtan (European Commission and Solvay Business School)

Paper: Capital Structure and International Debt Shifting in Europe. enpdf(306 kB) Choose translations of the previous link  - (pdf file 306 Kb)

Discussant


Alfons Weichenrieder (University of Frankfurt and CESifo).

Presentation: Comments on the paper of Huizinga and Laeven and the paper of Huizinga, Laeven and Nicodème enpdf(85 kB) Choose translations of the previous link  - (pdf file 85 Kb)

Session IV
Corporate Tax Reforms
Chair: Christian Kastrop
(German Ministry of Finance)

Joann M. Weiner (George Washington University)

Paper: The Input of the US Panel on Federal International Tax Reform. enpdf(138 kB) Choose translations of the previous link  - (pdf file 144 Kb)

Peter Birch Sørensen (University of Copenhagen and CESifo) (with M. Devereux)

Paper: Corporate income tax: international trends and options for fundamental reforms. enpdf(325 kB) Choose translations of the previous link  - (pdf file 325 Kb)

Discussant


Christian Valenduc (Belgian Ministry of Finance, Chaiman of OECD tax statistics and tax policy analysis working group)


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