Venice Summer Institute

Workshop on
"The Future of Capital Income Taxation"

Venice International University,

San Servolo, 17- 18 July 2006

	Programme
	Monday, 17 July 2006
	Keynote Lecture 1 Chair: Gerhard Illing
09:30 - 10:20	Can Capital Income Taxes Survive - And Should They? PETER BIRCH SORENSEN (University of Copenhagen)
10:20 - 10:40	Coffee Break
	Session I: Bequest Taxation Chair: Alan Auerbach
10:40 - 11:30	The Vanishing Bequest Tax GRAZIELLA BERTOCCHI (Università di Modena e Reggio Emilia) Discussant: Eytan Sheshinski (The Hebrew University of Jerusalem)
11:30 - 12:20	Estate Taxation with Both Accidental and Planned Bequests PIERRE PESTIEAU (University of Liege) and Motohiro Sato(International Monetary Fund) Discussant: Dirk Schindler (University of Konstanz)
12:20 - 13:40	Lunch
	Session II: Corporate Taxation Reform Chair: Richard Teather
13:40 - 14:30	ACE vs. CBIT: Which is Better for Investment and Welfare? DOINA MARIA RADULESCU (University of Munich) and Michael Stimmelmayr (University of Munich) Discussant: Marcel Gérard (Catholic University of Mons)
14:30 - 15:20	Allowances for Corporate Equity in Practice ALEXANDER KLEMM (International Monetary Fund) Discussant: Efraim Sadka (Tel Aviv University)
15:20 - 16:10	Reforming the Taxation of Multijurisdictional Enterprises in Europe: A Tentative Appraisal MARCEL GÉRARD (Catholic University of Mons) Discussant: Alexander Klemm (International Monetary Fund)
16:10 - 16:30	Coffee Break
	Session III: Risky Assets Chair: Doina Radulescu
16:30 – 17:20	Utilitarian Pricing of Annuities EYTAN SHESHINSKI (The Hebrew University of Jerusalem) Discussant: Pierre Pestieau (University of Liege)
17:20 - 18:10	Optimal Income Taxation with a Risky Asset - The Triple Income Tax DIRK SCHINDLER (University of Konstanz) Discussant: Miltiadis Makris (University of Exeter)
19:30	Conference Dinner
	Tuesday, 18 July 2006
	Session IV: International Tax Competition Chair: Peter Birch Sorensen
09:00 - 09:50	Capital Tax Competition within the European Union: Theory & Practice RICHARD TEATHER (Bournemouth University) Discussant: Jolanda Peeters(De Nederlandsche Bank)
09:50 - 10:40	Capital Mobility, Agglomeration and Corporate Tax Rates: Is the Race to the Bottom for Real? HARRY GARRETSEN (Utrecht School of Economics) and Jolanda Peeters (De Nederlandsche Bank) Discussant: Michael Stimmelmayr (University of Munich)
10:40 - 11:30	Capital Tax Competition in a Samuelson Economy MILTIADIS MAKRIS (University of Exeter) Discussant: Graziella Bertocchi (Università di Modena e Reggio Emilia)
11:30 - 11:50	Coffee Break
	Keynote Lecture 2 Chair: Efraim Sadka
11:50 - 12:40	Why Have Corporate Tax Revenues Declined? Another Look ALAN AUERBACH (University of California, Berkeley)
12:40 - 14:00	Lunch
End of Conference

Venice Summer Institute Workshop on "The Future of Capital Income Taxation"

Venice International University, San Servolo, 17- 18 July 2006

Programme

Venice Summer Institute

Workshop on
"The Future of Capital Income Taxation"

Venice International University,

San Servolo, 17- 18 July 2006