Advanced countries around the world face increasing income and wealth inequality and the fiscal pressures of population ageing. Some would address these problems through sharp increases in the taxation of capital income and wealth, but such proposals confront the reality of capital mobility and international tax competition. This lecture will address the challenge of taxing capital in the current environment, drawing on recent research to suggest approaches that might succeed where others fail.
Alan Auerbach is the Director of the Robert D Burch Center for Tax Policy and Public Finance. He came to Berkeley in 1994 following faculty positions at Harvard, where he completed his PhD in Economics, and the University of Pennsylvania. Auerbach’s current research interests include corporate taxation, population ageing and fiscal imbalances, and the effects of tax cuts during the G W Bush presidency. Professor Auerbach, who has been honored as a Fellow of the American Academy of Arts and Sciences, has served as Deputy Chief of Staff of the US Joint Committee on Taxation (1992), and has chaired the Department of Economics on two occasions.
Professor Auerbach is being hosted by the East Asian Bureau of Economic Research, ANU College of Asia & the Pacific. This lecture is jointly presented by the Sir Roland Wilson Foundation and the Tax and Transfer Policy Institute, ANU College of Asia & the Pacific.