09.00 - 10.40

Plenary Session

Chair: Xavier Ragot, Paris School of economics  

Recent reforms of tax systems in the EU: good and bad news,

Gaëlle Garnier, Aleksandra Gburzynska, Endre György, Milena Mathé, Doris Prammer, Savino Ruà, Agnieszka Skonieczna, EU Commission

Study on the impacts of fiscal devaluation,

Leon Bettendorf, CPB

The struggle over the Financial Transaction Tax - a politico-economic farce,

Stephan Schulmeister, WIFO  


Discussant: John FitzGerald, ESRI


11.00 - 13.00

Session 1
Structural taxation issues (Amphi Erignac)

Chair: Xavier Timbeau, OFCE


Carbon tax, pensions and public deficits: The hidden cost of the compartmentalization of expertise

Emmanuel Combet and Jean Charles Hourcade CNRS, CIRED

Sustainable tax policy – concepts and measures

Margit Schratzenstaller, WIFO

Optimal taxation under regional inequality

Sebastian G. Kessing, University of Siegen and CESifo, Vilen Lipatov, Goethe University Frankfurt and CESifo, Malte Zoubek, University of Siegen



Discussant: Mireille Chiroleu-Assouline, University Paris 1 Panthéon-Sorbonne and Paris School of Economics


11:00 - 13:00

Session 2
Taxation issues: Country experiences (Room J208)

Chair: Stefania Tomasini, Prometeia


The Scope for Progressive Tax Reform in the OECD Countries: A macroeconomic perspective with a case study for Germany  [download ppt here]

Achim Truger, Berlin School of Economics and Law

Tax Progression and the German Dual Income Tax

Katharina Jenderny, Freie Universität Berlin

The great tax reform: a French myth

Henri Sterdyniak, OFCE

Irish tax policy issues  [download ppt here]

John FitzGerald, ESRI



Discussant: Leon Bettendorf, CPB


11.00- 13.00

Session 3
Labour income taxation (Room J211)

Chair: Markku Kotilainen, ETLA


Shifting taxes from labour to property. A simulation under market equilibrium

Flavia Coda Moscarola, University of Turin, Ugo Colombino, University of Turin, Francesco Figari, University of Insubria and ISER University of Essex, Marilena Locatelli, University of Turin

The interaction between labor tax wedge and structural reforms in Italy

Michele Catalano and Emilia Pezzolla, Prometeia

Beyond the labour income tax wedge: The unemployment-reducing effect of tax progressivity

Etienne Lehmann, CREST, Claudio Lucifora, Catholic University of Sacre Cuore, Milan, Simone Moriconi, Catholic University of Sacre Cuore, Milan, Bruno Van der Linden, IRES/Catholic University of Louvain



Discussant: Luke Haywood, DIW


14.00 - 16.00

Session 4
EU Financial transaction tax (Room J208)

Chair: Catherine Mathieu, OFCE


Securities transaction tax in Europe: First impact assessments,

Gunther Capelle-Blancard, Université Paris 1 Panthéon-Sorbonne

Dodging Robin Hood: Responses to France and Italy’s financial transaction taxes,

Maria Coelho, University of California, Berkeley

A step too far? The European financial transaction tax on the repo market,

Daniela Gabor, University of the West of England



Discussant: Dominique Plihon, CEPN Universite Paris Nord


14.00 - 16.00

Session 5
General taxation issues (Amphi Erignac)

Chair: Klaus‐Jürgen Gern, IfW


What future for VAT in the EU? Key challenges and strategies for reform

Stephen Smith, University College London

An unemployment insurance scheme for the euro area: Evidence at the micro level,

Mathias Dolls, ZEW Mannheim and IZA, Clemens Fuest, ZEW Mannheim, University of Mannheim, CESifo and IZA, Dirk Neumann, CORE, Université catholique de Louvain and IZA, Andreas Peichl, ZEW Mannheim, University of Mannheim, IZA, ISER and CESifo

Why and how the EU budget should be reformed?

Marco de Andreis, Ministry of Economy and Finance (Italy), and Mauro Marè, Tuscia University

The short run costs of a reduction in tax distortions in a monetary union,

Séverine Menguy, University Paris Descartes



Discussant: Benjamin Carton, CEPREMAP


14.00 - 16.00

Session 6
Corporate taxation (Room J211)

Chair: Pierre Villa, INSEE


The foreign investment effects of tax treaties

Arjan Lejour, CPB

Do small and medium-sized enterprises respond to the corporate tax system?

Hendrik Vrijburg, Erasmus University Rotterdam

Tax policy, investment decisions and economic growth

Manuel Bonucchi, Monica Ferrari, Stefania Tomasini, Prometeia, Tsvetomira Tsenova, Bulgarian National Bank

Tax competition within and between world regions

Frank Streif, ZEW Mannheim



Discussant: Sarah Guillou, OFCE (pdf. here)


16.20 - 18.20

Roundtable (Amphi Erignac)

Chair: Henri Sterdyniak, OFCE

Keynote Introduction: Consolidation on the revenue side and growth-friendly tax structures: an indicator based approach,

Florian Wöhlbier, European Commission (DG ECFIN), Caterina Astarita, European Commission (DG ECFIN) and University of Naples "Federico II", Gilles Mourre, European Commission (DG ECFIN) and Université Libre de Bruxelles,

Paolo Onofri, Prometeia, Stephan Schulmeister, WIFO