Venice Summer Institute
Workshop on

Measuring the Tax Burden
on Capital and Labour

Programme Monday, 15 July 2002
Session 1
09:00 - 09:15	Welcome Address by Peter Birch Sørensen
09:15 - 10:15	Measuring Taxes on Income from Capital MICHAEL P. DEVEREUX
10:15 - 10:30	Coffee Break
Session 2
10:30 - 11:30	An Integrated Approach to Measuring Effective Tax Rates JULIAN ALWORTH and Giampaolo Arachi Discussant: PAOLO PANTEGHINI
11:30 - 12:30	Average Effective Tax Rates on Capital, Labour and Consumption DAVID CAREY and Josette Rabesona Discussant: CARLOS MARTINEZ-MONGAY
12:30 - 14:00	Lunch
Session 3
14:00 - 15:00	If Capital Income Taxes are so High, Why Do We Collect so Little Revenue? A New Summary Measure of the Effective Tax Rate on Investment Roger Gordon, Laura Kalambokidis, Joel Slemrod Discussant: MICHAEL P. DEVEREUX
15:00 - 16:00	Using Micro-Data to Assess Average Effective Tax Rates STEVEN CLARK and Christopher Heady Discussant: MARCEL GÉRARD
16:00 - 16:15	Coffee Break
Session 4
16:15 - 17:15	How Should We Measure the Tax Burden on Labour? JAKOB DE HAAN, Jan-Egbert Sturm and Björn Volkerink Discussant: STEVEN CLARK
20:00	Conference Dinner

Tuesday, 16 July 2002
Session 5
09:00 - 10:00	Measuring Taxes on International Investment - What Taxes are Relevant? JAMES R. HINES Discussant: HARRY GRUBERT
10:00 - 11:00	The Tax Burden on Cross-Border Investment - Company Strategies and Country Responses HARRY GRUBERT Discussant: RONALD B. DAVIES
11:00 - 11:15	Coffee Break
Session 6
11:15 - 12:15	Measuring Effective Tax Rates on Human Capital: The Canadian Case KIRK COLLINS and Jim Davies Discussant: NICOLA SARTOR
12:15 - 13:15	Lunch
Session 7
13:15 - 14:15	Using Micro-Data to Assess Average Effective Tax Rates STEVEN CLARK Discussant: GAËTAN NICODÈME
14:15 - 15:15	Sector and Size Effects on Effective Corporate Taxation GAËTAN NICODÈME Discussant: JOEL SLEMROD