Mobility and Tax Policy: Do Yesterday's Taxes Fit Tomorrow's Economy?
Center for Business and Economic
Research
The University of Tennessee
Knoxville, Tennessee
October 2 - 3, 2008
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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)