GoingToMeet

The Center for Business and Economic Research at the University of Tennessee will host a conference this October bringing together world-class scholars in accountancy, economics, finance, law, and related fields who share a common interest in the issues that arise from efforts to tax economic activity in the presence of mobility. The growing mobility of capital and labor confronts governments with increasing challenges when relying on traditional tax sources such as personal and corporate income, value-added, and other transaction taxes. Business and individual mobility can encourage inter-jurisdictional competition as governments use tax incentives, tax concessions, or gaps in administration of multi-jurisdiction cartels to attract investments and jobs that do not have the geographic limitations that were present just a few decades ago.