The growing mobility of
capital and labor confronts governments with increasing
challenges when relying on traditional tax sources such as
personal and corporate income, value-added, and other
transaction taxes. Business and individual mobility can
encourage inter-jurisdictional competition as governments use
tax incentives, tax concessions, or gaps in administration of
multi-jurisdiction cartels to attract investments and jobs that
do not have the geographic limitations that were present just a
few decades ago.
This conference, hosted by the Center for Business and Economic Research at The University of Tennessee, brought together world-class scholars in accountancy, economics, finance, law, and related fields who share a common interest in the issues that arise from efforts to tax economic activity in the presence of mobility. The unique panel of experts discussed the issues that unprecedented multi-jurisdictional mobility presents to governments at all levels.
The conference was held at The University of Tennessee, Knoxville, in the Glocker Business Administration Building (now the James A. Haslam Business Building)
Knoxville, Tennessee 37996 | 865-974-1000
The flagship campus of the University of Tennessee System