With increasing integration of world economies, international tax competition has taken greater importance in the formation of domestic and international policy. This conference will evaluate the evidence regarding international tax competition and the implications for taxpayers and governments. Panelists will consider the latest developments in tax rate-setting among nations, particularly the extent to which governments may have shifted their reliance on different types of taxes in response to competitive international pressures. New evidence on the responsiveness of foreign direct investment to international tax rate differences will be reviewed. Recent multilateral tax initiatives, including those adopted by the European Union and others advanced by the Organization for Economic Cooperation and Development, will be discussed in the light of this evidence and analysis.
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