[FONT=Trebuchet MS][SIZE=2][FONT=Arial][SIZE=3][SIZE=2]Was emailed this earlier and though there might be some interest. [/SIZE][/SIZE][/FONT][/SIZE][/FONT]
[FONT=Trebuchet MS][SIZE=2][FONT=Arial][SIZE=3][SIZE=2]Dunno if it should have gone in the Economy forum, anyway...[/SIZE] [/SIZE][/FONT][/SIZE][/FONT]
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ESRI Research Seminar "Tax Competition in an Expanding European Union"[/SIZE][/FONT]
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Date: Thursday 22/01/2009
Time: 4.00 pm [/FONT][FONT=Trebuchet MS][COLOR=#0000ff] [FONT=Arial][COLOR=#000000]
Venue: The ESRI, Whitaker Square, Sir John Rogerson's Quay, Dublin 2.[/COLOR][/FONT][/COLOR][/FONT][FONT=Trebuchet MS][COLOR=#0000ff] [/COLOR][/FONT]
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Speaker: Professor Ronald B. Davies, University College Dublin [COLOR=#0000ff]http://www.ucd.ie/economics/staff/rdavies/rdavies.htm[/COLOR][/FONT]
Abstract: This paper empirically examines whether expansion of the EU has increased international tax competition. To do so, [COLOR=#0000ff][COLOR=#000000]the authors[/COLOR] [/COLOR]use a simple model of tax competition to determine how a given country weights the taxes of others when choosing its own tax. This indicates that the market potential of a country (which includes both domestic consumption and exports) is the appropriate weight. This is an improvement on the adhoc and often endogenous weighting schemes used elsewhere. Unlike those studies,[COLOR=#0000ff] [COLOR=#000000]the authors[/COLOR] [/COLOR]find robust evidence for tax competition. In particular, [COLOR=#000000]their[/COLOR] estimates suggest that EU membership affects responses with EU members responding more to the tax rates of other members. This lends credence to the above-noted concerns.
[SIZE=3]No booking required. All welcome[/SIZE].
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