系列演講一

系列演講二 系列演講三 系列演講四 系列演講五 系列演講六
 

 

  系列演講一:Professor John D. Wilson (C.V.)
 

Wilson 教授為國際知名租稅理論專家,現任教於美國 Michigan State University 經濟學系。主要研究領域包含 International Trade, Microeconomic Theory, Public Economics, Urban Public Economics。其論文散見於 American Economic Review, Econometrica, Journal of International Economics, Journal of Political Economy, Journal of Public Economics 等知名期刊。目前並擔任 International Tax and Public Finance 主編,以及 Economics & Politics, FinanzArchiv, Journal of Public Economic Theory 副主編。此外,Wilson 教授並曾獲選為 CESifo Research Network Fellow, International Research Fellow of Oxford University Centre for Business Taxation

     
 

2009.06.02 13:30~16:30 中研院經濟所慕寰廳

   

Intergovernmental Competition for Capital: Welfare-Improving or Welfare Reducing? 

  1. The standard model: inefficiently low taxes and public good supplies

  2. Extensions of the standard model: large regions, mobile labor, goods trade, multiple tax instruments, and tax exporting 

  3. Efficient competition for firms

  4. Commitment problems

  5. Agglomeration economies and imperfect competition

  6. Political economy

  7. Fiscal federalism and vertical tax externalities

       
 

 2009.06.05 13:30~16:30 台大經濟系經大講堂

 
   

Recent Topics on Tax Competition

  1. Optimal fiscal federalism

  2. Preferential vs. non-preferential tax regimes

  3. Income-shifting and tax havens

  4. Formula apportionment vs. separate accounting

  5. Free-trade areas

 
     
    演講資料下載  
   

 

Paper  
      Tax Competition with Parasitic Tax Havens  
      演講投影片  
      Intergovernmental Competition for Capital: Welfare-Improving or Welfare-Reducing? 
      Optimal Fiscal Federalism in the Presence of Tax Competition
      Tax Competition under Separate Accounting and Formula Apportionment
      Tax Competition with Trade in Goods and Factor Mobility
      Tax Competition with Parasitic Tax Havens
      Tax Competition with and without Preferential Treatment of A Highly-Mobile Tax Base
      Why Do Most Countries Set High Tax Rates on Capital?