EconPol Parliamentary Dinner | EEAG Report 2020 | Fair Taxation in a Mobile World

This year’s report, Fair Taxation in a Mobile World, focuses on the taxation mobility nexus in Europe and the OECD. As the main source of public revenue, taxes affect, among other things, individual labor income, corporate revenue flows, intergenerational wealth transfers, capital markets, and trade and consumption. In particular, the report raises the question of what fair taxation looks like in an increasingly connected and mobile world. We will provide an overview of past and future macroeconomic conditions in the world economy and explain how recent political developments have influenced economic performance. Our discussion with you will focus on the taxation of immobile factors. In a globalised world, the taxation of immobile factors such as land and property should be a key element of fiscal systems. Taxing immobile factors is efficient because it avoids the erosion of the fiscal base associated with international mobility, yet it is not always fair. What are the limits to such instruments? How have they changed over the past few decades?

The European Economic Advisory Group (EEAG) analyses key economic policy issues of common European concern. It aims to offer the public and policymakers research-based insights. Taking into account the variety of perspectives within Europe, the group fosters bridge-building between research and policy as well as across European countries.