AND CALL FOR PAPERS
WORKSHOP ON TAX COMPETITION AND TAX AVOIDANCE:
IMPLICATIONS FOR GLOBAL DEVELOPMENT
University OF Essex, UK, 1st - 2nd July 2004
The greater mobility of capital arising from the combination of contradictory
policies of nation states, relaxed exchange control regimes, technological
change and the rise of tax havens have given increased tax competition, forcing
sovereign states to lower their tax rates on income earned within their borders
by foreign investors in order to attract direct and portfolio investment.
Tax competition and tax avoidance is undermining personal and corporate income
taxes, which in the majority of sovereign states remains the principal source
of government revenue.
The response to these competitive pressures has typically involved a first
stage of shifting the tax burden from (mobile) capital to (less mobile) labour
and onto consumption, and, secondly, when further taxation of labour becomes
politically and economically untenable, cuts to the level and quality of
publicly provided services. This process is leading to fiscal crises
in many developed and developing countries, threatening economic growth prospects,
social stability and undermining the ability of democratic states to determine
the desirable level of
public service provision.
This Workshop will bring together researchers, academics and opinion formers
to facilitate research through open-minded debate and discussion, and to
generate ideas and proposals to inform and shape the political initiatives.
The purpose of the Workshop - the second in a series organised by the Association
for Accountancy & Business Affairs (AABA) in association with the University
of Essex and Tax Justice Network (TJN) - is to: take stock of the recent
developments and of current research into international tax policy; evaluate
the current position of recent multilateral initiatives to counter harmful
tax practices; consider new forms of taxes that might be both more socially
just and economically efficient. Papers on any area of tax competition and
tax avoidance are welcome, but especially those relating to the role of intermediaries,
accountants, lawyers, bankers; developing and marketing corporate tax avoidance
schemes; transfer pricing policies; taxation treaties; models for measuring
tax avoidance and competition; the role of new NGOs; consequences of developing
countries, tax havens and developed economies; new ways of raising tax revenues.
Slected papers will be considered for publication in Accounting Forum
and Accounting Business and the Public Interest. Further details of the workshop
are on the AABA website at http://visar.csustan.edu/aaba/taxworkshop04.html
Papers should be submitted to any member of the organising committee consisting
John Christensen (firstname.lastname@example.org), Richard Murphy (email@example.com),
Ronen Palan ([firstname.lastname@example.org]), Sol Picciotto (email@example.com),
Prem Sikka (firstname.lastname@example.org)
The residential cost of the workshop with one-night accommodation, breakfast
and dinner if £65. Non-residential cost of the workshop is £40.
Further information is available on http://visar.csustan.edu/aaba/taxworkshop04.html