THE 53rd INTERNATIONAL ATLANTIC ECONOMIC CONFERENCE
Paris, France
13-17 March 2002

Tax Issues
Friday 13:45 - 15:45

Organizer: M. Peter van der Hoek, Erasmus University

Chair: Beata Smarzynska, The World Bank

Alberto Cassone, University Of Eastern Piedmont, and Carla Marchese, University Of Genova, Should the Death Tax Die? And Should it Leave an Inheritance?

Claudia Hensberg, BUGH Wuppertal, Capital Markets in Intergovernmental Tax Competition

Binh Tran Nam, University Of New South Wales, Tax Simplicity and Tax Simplification: Some Unresolved Conceptual Issues

Chang Woon Nam and Barbara Schaden, CESifo And Ifo Institute For Economic Research, and Rudiger Parsche, Ifo Institute For Economic Research, Value Added Tax Evasion in Selected EU Countries Using National Accounts Data

Thomas C. Omer and Marjorie K. Shelley, University Of Illinois At Urbana-Champaign, Competitive, Political, and Economic Factors Influencing State Tax Policy Changes

Discussants: Hubert Gabrisch, Institute For Economic Research Halle (IWH), Koen Schoors, University Of Ghent, Laurent Guihery, University Lumiere Lyon 2, Carla Marchese, University of Genova, and Alberto Cassone, University Of Eastern Piedmont "Amedeo Avogadro"