Current issues in international taxation - lecture by associate professor Åsa Hansson

Abstract

During the seminar Dr Åsa Hansson (Department of Economics, Lund University, Sweden) discussed recent attempts made by international organizations such as OECD, G20 and EU and individual countries to make capital taxation possible. For instance, the number of countries that have agreed to exchange information about capital investments has increased drastically and means to shifts profits to low-tax countries have become harder. The attempts are welcome and improve the possibilities to tax capital but come at costs. Research shows that international coordination works best if all countries agree and gain from the coordination. This is unlikely to happen and small countries located far from the centre are likely to lose the most from coordination.