International Tax Competition: Challenges for Developing Economies

Jointly organized by the International Monetary Fund and the World Bank Group

Monday, April 24, 2017
Washington, D.C., USA

International considerations can place important constraints on national tax policies, as evidenced by the downward trajectory of statutory corporate tax rates over time. This conference will examine the implications of tax competition for different regions, with a special focus on spillovers to developing economies arising from the tax policies of more advanced economies.

Participation in the conference is by invitation only. 

Monday, April 24, 2017

8:30-9:00

Registration and Breakfast

9:00-9:15

Opening remarks

Vitor Gaspar, Director, Fiscal Affairs Department, IMF

9:15-10:00

Keynote Speech

Chair: Victoria Perry, IMF

Dhammika Dharmapala, University of Chicago (Presentation)

10:00-11:15

Spillovers to Developing Economies

This session will focus on spillovers from tax policy in advanced economies and low-tax jurisdictions to developing economies—for example, from treaty shopping and tax rate competition.

Chair: Alexander Klemm, IMF

Panelist 1: Kimberly Clausing, Reed College (Presentation)

Panelist 2: Paul Ryan, Director, International Finance Division, Department of Finance, Ireland

Panelist 3: Dušan Vujović, Minister of Finance, Republic of Serbia

11:15-11:30

Coffee break

11:30-12:45

Regional Tax Competition and Coordination

This session is meant to showcase experiences from regional polities, such as the European Union and the Organisation of Eastern Caribbean States.

Chair: Sebastian James, WBG

Panelist 1Michael Devereux, University of Oxford (Presentation)

Panelist 2Gaetan Nicodeme, European Commission

Panelist 3: Embert St. Juste, Director of Research and Tax Policy, Ministry of Finance, St. Lucia (Presentation)

Panelist: TBC

12:45-13:00

Closing

Jan Walliser, Vice President, Equitable Growth, Finance, and Institutions, WBG