Debate 2018

Does globalization require the regulation of tax competition?


Arthur B. Laffer
Economist, Founder and Chairman of Laffer Associates specializing in economic research and he gave its name to the famous “laffer curve”.

Richard Murphy
Director, Tax Research LLP a pioneer of the country-by-country reporting standard.



Louise Otis
Adjunct Professor, McGill University 
International administrative judge and arbitrator

Marie-Christine Esclassan
Emeritus professor, Paris 1 Panthéon Sorbonne

Jay K. Rosengard
Lecturer in Public Policy at the Harvard Kennedy School

The purpose of the debate is to discuss the necessity to regulate tax competition in a globalized world. This issue will be explored through a series of three resolutions, as follows:

First, be it resolved:

that tax competition is harmful.

Second, be it resolved that:

the cost of controlling tax competition is justified by the benefits it delivers.

Third, be it resolved that:

it is possible to develop a framework to control tax competition.