ECE 2017: Special session on “Fair and Sustainable Taxation”

Mendel University, Brno, Czech Republic, March 9-10, 2017

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Organized by the FairTax project at the Enterprise and Competitive Environment conference 2017 (ECE 2017).

FairTax organizers:
Mendel University in Brno (Czech Republic)
Austrian Institute of Economic Research WIFO Vienna (Austria).


Åsa Gunnarsson (Umeå University):
Presentation of the FairTax projectBrigitte Unger (Utrecht University):
Presentation of the COFFERS project

Session 1

1A Alfredo de Feo
(European University Institute Florence)
Sustainable Resources to Relaunch the European Project

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1A Danuše Nerudová,
Jitka Janová,
Petr Rozmahel,
David Hampel,
Marian Dobranschi
(Mendel University in Brno)
Sustainability of the taxation systems in the EU: A case of the Czech Republic

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1A Angela Köppl,
Daniela Kletzan-Slamanig
Environmentally Counterproductive Support Measures in Austria – Empirical Analysis for Energy and Transport

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1B Hannes Fauser
(Free University Berlin)
Jakob Miethe
(the German Institute for Economic Research)
Germany's Efforts to Curb International Tax Evasion

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1B Marcel Garz,
Verena Pagels
(Hamburg Media School)
Cautionary Tales: Celebrities, the News Media, and Usage of Tax Amnesty Programs
1B Petr Janský
(Charles University Prague)
Banks’ Country-by-Country Reporting Data and Locations of Their Activities: Profits in Tax Havens, Turnover and Employees Elsewhere?

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Session 2

2A Dennis De Widt
(University of Exeter Business School),
Lynne Oats
(University of Exeter Business School)
Emer Mulligan
(National University of Ireland Galway)
Cooperative Compliance: Tax Administration and Taxpayers Working Together?

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2A Nimmo Elmi
(Linköping University)
The Digitalization of Tax Compliance
2A Borbála Kolozs Tax Morale in Hungary

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2A Lotta Björklund Larsen
(Linköping University)
What Tax Morale? A Moral Anthropological Stance on a Swedish Cooperative Compliance Project

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2A Sebastian Beer
(Oesterreichische Nationalbank)
Matthias Kasper
(University of Vienna)
Jan Loeprick
(World Bank Group)
Puzzling Tax Law – Behavioral Responses to Complexity

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2A Svetislav V. Kostić,
Danilo Vuković,
Saša Ranđelović
(University of Belgrade)
The Perfect Silence - An Empirical Study on How Ignorance Lowers the Costs of Corruption in the Process of Enacting Tax Legislation

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2A Alicja Brodzka
(Wrocław University of Economics)
Increasing Transparency in the European Union

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2B Dirk-Hinnerk Fischer, Simona Ferraro
(Tallinn University of Technology)
Sustainability-oriented Future EU Funding: A European Net Wealth Tax

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2B Markus Tiefenbacher
(University of Salzburg)
Sarah Kuypers
(University of Antwerp)
Gerlinde Verbist
(University of Antwerp)
Simulating Wealth Taxes for Germany. Distributive and Fiscal Outcomes of Current and Alternative Policies
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2B Adam Wyszkowski,
Aneta Kargol-Wasiluk,
Anna Wildowicz-Giegiel
(University of Bialystok)
Tax Expenditures as a Redistributive Tool
2B Alexander Krenek,
Margit Schratzenstaller
A Proposal for a Simple Average Based Progressive Taxation System
2B Liliana Eva Donath,
Petru-Ovidiu Mura
(West University of Timisoara)
Ends and Means of Flat Taxation. Evidence from Romania

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2B Serena Fatica
(European Commission
Economic and Financial Affairs)
Doris Prammer (Oesterreichische Nationalbank)
Housing and the Tax System: How Large are the Distortions in the Euro Area?
2B György Lengyel
(Corvinus University of Budapest)
For a few Euros more: About levels of redistribution

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Session 3

3A Marian Dobranschi,
Danuše Nerudová,
Veronika Solilová
(Mendel University in Brno)
Sustainability-oriented Future EU Funding: A Fuel Tax

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3A Fanny Dellinger,
Margit Schratzenstaller
Sustainability-oriented Future EU Funding: A European Nuclear Power Tax
3A Danuše Nerudová,
Jitka Janová,
Petr Rozmahel,
David Hampel,
Marian Dobranschi
(Mendel University in Brno)
Measurement of the Sustainability of the Taxation System: Validation of the Model

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3A Miklós Somai
(Institute of World Economics)
Ecological Footprint Tax for the Development of Local Agri-food Business

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3B Maciej Cieślukowski
(Poznań University of Economics and Business)
A Sustainable Tax Systém
3B Ann Mumford
(King’ College London)
Tax, the Environment and Sustainability
3B Ulrike Spangenberg
(Umeå University)
20 Years past Amsterdam: Concepts and Mechanisms to Achieve Fair and Sustainable Taxation

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3B Åsa Gunnarsson,
Martin Eriksson
(Umeå University)
Eliminating the Secondary Earner Bias. Policy Lessons from the Introduction of Partial Individual Taxation in Sweden in 1971

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3B Bernd Genser
(University of Konstanz) Robert Holzmann
(Austrian Academy of Sciences Vienna)
The Taxation of Internationally Portable Pensions:Fiscal Issues and Policy Options

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Session 4

4 Petr Janský,
Miroslav Palanský
(Charles University Prague)
Estimating the Scale of Corporate Profit Shifting: Tax Revenue Losses Related to Foreign Direct Investment

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4 Lukas Moravec
(Czech University of Life Sciences Prague)
Gabriela Kukalova
(Czech University of Life Sciences Prague)
Stanislav Kanka
Czech Total Tax Gap Estimation Based on the Black Economy Level Assessments

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4 Richard Murphy
(University of London)
Why Bother with the Tax Gap? An Introduction to Modern Taxation Theory

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4 Laurence Jacquet
(The University of Cergy-Pontoise)
Stéphane Robin
Harmonization of R&D Tax Credits Across the European Union: Common Sense or Nonsense?

Page Editor: Elin Andersson

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More information

The objective of the FairTax special session on “Fair and Sustainable Taxation” is to promote the exchange of ideas among researchers working on the concept of fair taxation in the European Union as well as on the topic of sustainability with respect to taxation regimes and tax policy. We are looking forward to receiving contributions analysing all the aspects connected with the issue of fair and sustainable taxation, e.g.:

- tax fraud and tax compliance
- corrective taxes, e.g. environmental taxes
- taxing for growth
- cultural/institutional sustainability of taxation
- taxes as redistributive tool
- gender impact of taxation

The special session is organised by Mendel University and WIFO and will be held at Mendel University in Brno. Selected papers will be included in a conference volume on “Fair and Sustainable Taxation”

Scientific Committee:

Giacomo Corneo (FU Berlin), Eva Eberhartinger (University of Business and Economics Vienna), Friedrich Heinemann (ZEW Mannheim), Inge Kaul (Global Policy Studies, Hertie School of Governance), Jacques Le Cacheux (OFCE), Mikulas Luptacik (University of Bratislava), Sabine Kirchmayr-Schliesselberger (University of Vienna), Michael Lang (Vienna University of Economics and Business), Giorgia Maffini (OECD), Sonja Puntscher-Riekmann (University of Salzburg), Milena Mathé (European Commission), Sigrid Stagl (Vienna University of Economics and Business), Rick van der Ploeg (Oxford University), Astrid van Mierlo (European Commission), John Vella (Oxford University, Harris Manchester College), Hannes Winner (University of Salzburg), Brigitte Young (University of Münster)