Tax fairness and international tax competition

Prof. Dr. Dr. h.c.. Clemens Fuest is President of the Ifo Institute – Leibniz Institute for Economic Research at the University of Munich e.V. He is, among other things, a member of the Scientific Advisory Board at the Federal Ministry of Finance and a member of the European Academy of Sciences. In 2013, he was awarded the Gustav Stolper Prize of the Verein für Socialpolitik. His research areas are economic and fiscal policy, international taxation, tax policy, and European integration. Prior to his appointment in Munich, he was a professor at the Universities of Cologne (2001-2008), Oxford (2008-2013), and Mannheim (2013-2016).

The presentation focused on the question of what function taxes should fulfill in a state, how the different types of taxation can be used and how the tax bases of OECD countries have developed in recent decades.