The International Network for Tax Research Conference on Taxation and Development continues today at Michigan:
Morning Chair: David Hasen (Michigan)
9.30 – 11.30: Session #3: International Organizations and the Shaping of Developing Country Tax Systems
Allison Christians (Wisconsin): Tax and Development: How International Organizations Have Transformed the State Through Tax Reform Miranda Stewart (University of Melbourne Law School): A Sustainable Fiscal Compact for Development: Political Legitimacy and the Globalization of Tax Policy Arthur Cockfield (Queen’s University): A New Fiscal Compact with Developing Countries?Afternoon Chair: Joel Slemrod (Michigan)
1:00 – 2:30: Session #4: The Impact of Tax Treaties on Developing Countries
Kim Brooks (University of British Columbia): Canada Tax Treaty Treatment of Royalty Payments from Low-Income Countries: A Comparison of Canada and Australia’s Policies Eduardo Baistrocchi (Universidad Torcuato di Tella): The Strategic Structure of the Asymmetric Tax Treaty Network2:30 – 5:30: Session #5: Tax Competition and Developing Countries
Reuven Avi-Yonah (Michigan) (with Peter Byrne, Seong-Jong Yang, Rifat Azam, Fadi Shaheen): Theoretical and Empirical Perspectives on Tax Competition Elizabeth Chorvat (Harvard): A Thinly Veiled Mischief: The Case Against Tax Harmonisation Yoram Keinan (Ernst & Young, National Tax Department): The Case for Residency-Based Taxation of Financial Transactions in Developing Countries William B. Barker (Penn State): Tax Sparing For Development – It Is All About Source
For the full program, which lists all the speakers and their topics, see here.



