Expert meeting on “Tax Competition Between Sub-Central Governments”

Tax Competition Between Sub-Central Governments

An expert meeting on “Tax competition between sub-central governments” was held 31 May -1 June, 2010 in Bern, Switzerland. The meeting addressed the tax competition issue at sub-central level divided into three parts: Factors affecting tax competition, impact of tax competition, and the response of the Governments. The following documents were presented at the conference:

Papers:

Tax competition between sub-central governments: main issues  

Summary report of the seminar on sub-central Tax competition, organised by the OECD Fiscal Relations Network and the Swiss Ministry of Finance    

Tax Competition and Fiscal Federalism in Italy

Paper by Enrico Buglione, ISSIRFA, and Mauro Marè, Tuscia University and Council of Economic Advisors, Ministry of Economy and Finance, Italy

Presentations:

Factors Affecting Subcentral Tax Competition   

Presentation by Harley Duncan, KPMG, USA

Sub-national tax competition in Switzerland: The institutional framework and a practitioners perspective on its effects

Presentation by Peter Mischler Deputy Secretary-General, Conference of the Cantonal Ministers of Finance, Switzerland

Factors affecting Tax competition

Presentation by OECD Secretariat

Tax competition at the sub-central government level in Spain

Presentation by María Eugenia Cuellar. Ministry of Finances, Spain

Sub-Central Tax Competition: the French case

Presentation by Isabelle François. Councilor at the Local Audit Office of Île-de-France, France

The Impact of Tax competition between sub-central governments: the Canadian experience

Presentation by Bev Dahlby Professor Department of Economics University of Alberta, Canada

Impact of tax competition: Brazilian Experience

Presentation by Vinicius Pimentel de Freitas. Treasure Secretariatat – Rio Grande do Sul (RS), Brazil

Impact of Tax competition

Presentation by OECD Secretariat

Harmonising the Tax Base: Pros and Cons

Presentation by Martin Baur Senior Economist, Federal Tax Administration, Switzerland

Tax autonomy without tax competition? The case of the Belgian regions

Presentation by Christian Valenduc Federal Ministry of Finance, Belgium

Tax competition among municipalities: The case of Finland

Presentation by Antti Moisio. Government Institute for Economic Research, Finland

Tax competition between sub-central governments Experiences of Japan

Presentation by Iwao Horii Ministry of the Internal Affairs & Communications, Japan