Conference Agenda
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5th ITD Global Conference
3-5 December 2013, Marrakech, Morocco
Tax and Intergovernmental Relations

Agenda

 

Monday 2 December 2013

19:00-20:30

Welcome reception [Grand Bleu room]

 

Tuesday 3 December 2013

9:00–9:30

1. Conference announcements

9:30–10:00

2. Opening address

 

§  Mohamed Boussaïd – Minister of Economy and Finance, Morocco

§  Nemat Shafik – Deputy Managing Director, IMF


10:00–12:30

3. Who should tax what? Principles and challenges

 

The role of different levels of government in raising and spending revenue is at the heart of debates about how to ensure that citizens’ needs and wants are met. This high level panel focuses on what guiding principles and past experiences tell us regarding which taxes are best assigned to different levels of government, the implications for cooperation, perceptions of fairness and developments that may impact efficiency.


Introductory remarks: Rintaro Tamaki, Deputy Secretary-General, OECD

Chair:

Pascal Saint-Amans – Director, Centre for Tax Policy and Administration, OECD

Speakers:

Seth Terkper – Minister of Finance, Ghana

Filipe Abreu – Deputy to the Secretary of State for Tax Affairs, Portugal

Ilya Trunin – Director of Department for Tax and Customs Policy, Russia

Carlos Roberto Occaso – Deputy Secretary of Tax Collection and Taxpayer Service, Federal Revenue, Brazil

12:30–14:15

Lunch Break

14:15–15:15

4. Trends in intergovernmental fiscal relations and regional tax co-operation

 

This session provides an overview of global trends in intergovernmental fiscal relations and regional tax co-operation addressing tax structures and the degree of decentralization, tax assignment and economic efficiency, and the role of taxation in regional economic groupings.


Chair:

Rajul Awasthi – Senior Private Sector Development Specialist, IFC

Speakers:

Robin Boadway – David Chadwick Smith Chair in Economics, Queen’s University

Luiz Villela – Principle Fiscal Economist, Fiscal and Municipal Management Division, IDB

15:15-15:45

Coffee Break

15:45-17:00

5. PARALLEL SESSIONS

 

Session A: Local perspectives on intergovernmental fiscal relations

Session B: Fiscal autonomy and tax competition

From a subnational and local government perspective, what types of reforms are needed to tax structures to improve the effectiveness of government overall? How might those views be different than at a national level?


The delegation of tax raising powers to subnational government raises difficult issues around tax competition and tax harmonization between jurisdictions. The use of fiscal incentives at the national level raises similar concerns at the regional level. This session will discuss national and regional experiences of dealing with these issues, and the scope for and desirability of different coordination and collaboration mechanisms.


Chair:

Alex Onzima – Minister of State for Local Government, Uganda

Chair:

Grace Perez-Navarro – Deputy Director, Centre for Tax Policy and Administration, OECD

Speakers:

Carlos Walter – Head of CeATS, Argentina

Abdelghani Guezzar – Wali, Inspector General of the Territorial Administration, Ministry of Interior, Morocco

Speakers:

Werner Weber – Head of Fiscal Equalisation Section, Federal Finance Administration, Switzerland

José M. Utande San Juan – Deputy Director for Tax Relations with Subcentral Governments, Spain

José M. Utande San Juan – Deputy Director for Tax Relations with Subcentral Governments, Spain

Mauro Benevides Filho – State Congressman for the State of Ceará, Brazil

19:00

Buffet Dinner [Cristal room]

 


 

Wednesday 4 December 2013

09:00-10:30

6. Tax administration: striking the right balance

 

In both developed and developing countries, recent trends in tax administration have often involved greater concentration of administrative resources to reap economies of scale. How serious are administrative diseconomies of scale if a decentralisation agenda is to be pursued? Trends towards more integrated taxpayer management and compliance checking are evident. Is this administrative trend compatible with the reallocation of taxing powers for wider governmental reasons? The practical scope for sub-national governments to pass responsibility for collecting and administering taxes to national revenue authorities will be explored.


Chair:

Juan Toro – Assistant Director, Fiscal Affairs Department, IMF

Speakers:

Joe Huddleston – Executive Director, US Multistate Tax Commission

Gilles Paquin – President & Chief Executive Officer of the Quebec Tax Authority, Canada

Juan Ricardo Ortega – Director General, Directorate of National Taxes and Customs, Colombia

Adrian Hug – Director, Federal Tax Administration, Switzerland

Harry M. Kitillya – Commissioner General of Tanzania Revenue Authority, Tanzania

10:30-11:00

Coffee Break

11:00-12:15

7. PARALLEL SESSIONS

 

Session A: Property taxes and good administration: overcoming the obstacles

Session B: User charges and fees: taxes in all but name

Local property taxes are often the most important source of revenue for lower tiers of government. The extent to which good administrative practice is undermined by the political unpopularity of property taxes will be discussed. How far are administrative problems the result of poorly designed property tax structures? Experience in implementing and sustaining good practices will be presented.


This session will look at how far the use of user charges and fees to fund general expenditure at lower levels of governments constitute inefficient and unfair taxation. Prospects for future reform and the reasons why past reforms have often failed will be addressed.


Chair:

Márcio Verdi – Executive Secretary, CIAT

Chair:

Lina Anllo – Subdirector General, Argentina

Speakers:

Josephine Feehily – Chairman of the Office of the Revenue Commission, Ireland

Junghun Kim – Director of Fiscal Research, KIPF and Chair of the OECD Network on Fiscal Relations across Levels of Government, Korea

Alexey L. Overchuk and Ms. Svetlana Bondarchuk – Deputy Commissioners, Federal Tax Service, Russia

Speakers:

Laurent Corthay – Senior Private Sector Development Specialist, Investment climate Department, IFC

Jelle W.J. Bluemink – Head, Department of Financial and Informational Relationship Development, Ministry of the Interior and Kingdom Relations, Netherlands

Raj Kishore Tewari – Member of the Central Board of Direct Taxes, India

12:15-14:00

Lunch Break

14:00-15:15

8. PARALLEL SESSIONS

 

Session A: Tax administration at lower levels of government

Session B: Decentralisation and growth

Administrative concerns and costs can limit the allocation of taxing powers and policy options. How can these be overcome without the economies of scale federal administrations can benefit form ?


The link between decentralisation of fiscal responsibility and growth is contested. Further, the impact of decentralisation may differ significantly depending on the state of development. This session will discuss the empirical evidence on this issue and its implications for the distribution of tax responsibilities.


Chair:

Aminatou Coles-Alimi – Tax Director, Atlantique-Littoral Department, Benin

Chair:

Bernard Funck – Sector Manager, Poverty Reduction and Economic Management Group World Bank

Speakers:

Harley Duncan – Managing Director, Washington DC National Tax Office, KPMG

Megumi Kashiwagi – Senior Research Fellow, Canon Institute for Global Studies, Japan

Munawer Khwaja – Lead Tax Reforms Specialist, World Bank

Speakers:

Jorge Martínez-Vázquez – Regent’s Professor of Economics at Georgia State University

Professor Ernesto Longobardi – University of Bari, Italy

Hansjörg Blöchliger – Head, Fiscal Federalism Network, OECD

15:15-15:45

Coffee Break

15:45-17:00

9. PARALLEL SESSIONS

 

Session A: Revenue sharing

Session B: Regional tax co-operation

Revenue sharing arrangements can be very complex. They create complex interactions with systems for national transfers to other tiers of government. How should different tax capacities be taken account of? What impact do revenue sharing practices have on government accountability at different levels? Should sharing arrangements be built around principles that support greater equalisation across different geographic regions?


Supra-national regional arrangements such as those that exist for the European Union, the East African Community, and the Southern Africa Development Community , require countries to work together to agree tax policies. This session will explore some of the administrative and policy issues such regional groupings have faced and how they are attempting to overcome them.


Chair:

Victoria Perry – Assistant Director, Fiscal Affairs Department, IMF

Chair:

Rajul Awasthi – Senior Private Sector Development Specialist, IFC

Speakers:

Fabrizia Lapecorella – Director General of Finance, Ministry of Economy and Finance, Italy

Albert Mwenda – Senior Advisor, German Society for International Cooperation (GIZ)

Lise Potvin – Senior Executive Advisor, Tax Policy Branch, Canada

Speakers:

Juan Pablo Jiménez – Director of the Economic Commission for Latin America and the Caribbean (ECLAC) Office in Montevideo

Habasso Traoré – Fiscal Issues Manger, WAEMU

Philip Kermode – Director, Direct Taxation, Tax Coordination, Economic Analysis and Evaluation, EC

20:00

Gala Dinner [Chez Ali]

 


 

Thursday 5 December

9:00–10:15

10. Fiscal shocks, risk sharing and the implications for regional inequality

 

Significant geographical inequalities already exist in many countries and regional groupings, both in terms of the potential tax base and the need for public services. Mechanisms are needed to deal with future structural and macroeconomic fiscal shocks, in addition to the legacy past events have had on pre-existing inequalities and national and local tax bases. The way in which Intergovernmental transfers deal with these problems raises fundamental questions about how risk is shared and the incentives this creates. Gaming the system to influence the size of transfers or revenue shares can undermine support for regional and national fiscal arrangements. A lack of transparency may mean that citizens are unclear as to who is responsible for popular and unpopular changes to the taxes they pay and the services they receive. A panel will discuss their experience of these issues.


Chair:

Mohamed Chafiki – Director of Studies and Financial Forecasts, Ministry of Economy and Finance, Morocco

Speakers:

Sanjeev Gupta – Acting Director, Fiscal Affairs Department, IMF

Jean-Luc Schneider – Acting Director, Policy Studies Branch, Economics Department, OECD

Rüdiger Messal – State Secretary, Ministry of Finance, State of North Rhine-Westphalia, Germany

10:15–10:45

Coffee Break

10:45–12:00

11. What are the drivers for reform?

 

Many countries have undertaken reviews of intergovernmental fiscal relations. The policy space is constrained by distributional issues and political considerations. Nevertheless, significant change can occur and radical restructurings of financial relations between levels of government do take place. This session will examine the political drivers of reform and the extent to which they might be aligned with better tax policy and administration, or are instead likely to create longer term problems such as inappropriate levels of taxation or debts at sub central levels.


Chair:

Datuk Sabin Samitah – Deputy CEO, Inland Revenue Board of Malaysia

Speakers:

Niels Jørgen Mau Pedersen – Deputy Permanent Secretary, Ministry of Economic Affairs and the Interior, Denmark

José Antonio Martínez Álvarez – Director General, Institute for Fiscal Studies, Spain

Junghun Kim – Director of Fiscal Research, KIPF and Chair of the OECD Network on Fiscal Relations across Levels of Government, Korea

Gloria Paredes del Campo – Consultant, General Directorate for Revenue Policy, Ministry of Economy and Finance, Peru

12:00–12:45

12. Lessons and the agenda for the future

 

The closing session of the conference will bring together the conclusion from earlier plenary and parallel sessions. The panelists will discuss the issues that have been raised and how they should be addressed.


Chair:

Pablo Ferreri – Director General for Revenue, Uruguay

Speakers:

Sanjeev Gupta – Acting Director, Fiscal Affairs Department, IMF

Grace Perez-Navarro – Deputy Director, Centre for Tax Policy and Administration, OECD

Philip Kermode – Director, Direct Taxation, Tax Coordination, Economic Analysis and Evaluation, EC

Munawer Khwaja – Lead Tax Reforms Specialist, World Bank

Luiz Villela – Principle Fiscal Economist, Fiscal and Municipal Management Division, IDB

Márcio Verdi – Executive Secretary, CIAT


Closing Remarks

§  Abdellatif Zaghnoun, Director General of Tax Administration, Morocco


12:45–13:45

Informal Lunch

 






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