With globalization, national tax policies increasingly have international spillovers. In corporate tax, countries compete for investment from multinational enterprises by cutting statutory rates. And in environmental tax, countries hesitate to introduce carbon taxes for fear of disadvantaging domestic industries.
Keynote speaker Rosanne Altshuler will address international tax spillovers and the roles played by home countries, host countries, and multinational corporations. And two expert panels will discuss how the US corporate tax has affected intellectual property location and how the US can design a carbon tax that minimizes shifting production to countries with lower carbon prices.
Tracy Gordon, Vice President of Tax Policy, Codirector, and acting Robert C. Pozen Director, Urban-Brookings Tax Policy Center
Rosanne Altshuler, Professor of Economics, Rutgers University
Panel 1: Intellectual Property Location
Sebastien Bradley, Associate Professor of Economics, Drexel University
Lilian Faulhaber, Professor of Law and Associate Dean for Research and Academic Programs, Georgetown University Law Center
Giorgia Maffini, Tax Policy Director, PricewaterhouseCoopers, London
Lisa De Simone, Associate Professor of Accounting, McCombs School of Business, University of Texas at Austin
Stephanie Soong Johnston, Chief Correspondent, Tax Notes Today International (moderator)
Panel 2: Border Carbon Adjustments
Tatiana Falcão, Independent Attorney
William A. Pizer, Vice President for Research and Policy Engagement, Resources for the Future
Catrina Rorke, Senior Vice President for Policy Research, Climate Leadership Council
Donald Marron, Institute Fellow and Director, Economic Policy Initiatives, Urban Institute (moderator)
Cohosted by the Urban-Brookings Tax Policy Center and the University of North Carolina Tax Center, an affiliated center of the Frank Hawkins Kenan Institute of Private Enterprise, part of the University of North Carolina’s Kenan-Flagler Business School.