International Conference co-organized by Ferdi, Cerdi and ICTD


Interest in improving tax systems in developing countries is increasing. Achieving the Millennium development goals requires strengthening resource mobilization and donors and international institutions are strongly focused on tax challenges . During the last two decades, reforms have been carried out in most developing countries and several countries have significantly improved their tax performance.

However, raising revenue is not the sole concern and relevant tax policies should avoid worsening distortions and inequities. Moreover, emerging issues (tax competition, trade liberalization, regional tax harmonization, institutional framework for tax policy, etc…) are arising.

In this context, Cerdi, Ferdi and ICTD have joined their expertise in fiscal policy to organize a two days conference on “Tax and Development: Reforming Tax Policy, What Way Ahead”.
This event will be built around the presentation and discussion of research works carried out by experts in the field of tax policy issues. This conference will act as the launch event of the “Centre International pour la Fiscalité et le Développement” (CIFD, francophone side of ICTD).

Topics :

  • Implementation of tax policies: risk analysis, segmentation of taxpayers, promotion of self-assessment, institutional framework.
  • Decentralized taxation: decentralization and optimal taxation, outsourcing, own local resources, sharing revenues, decentralized taxation and equity, decentralization and governance.
  • Broadening of the tax base: informal sector, taxation of agricultural sector, basic goods taxation.
  • Other issues: for instance, natural and mining resources taxation.

Convening institutions :

The conference is organized jointly by Ferdi, CERD and the International Center for Tax and Developement (ICTD).
 

 

 

 


Program and materials

Session 1: La fiscalité décentralisée


Monday, October 24
- Special address: “Taxation and development: What’s new?” Michael Keen, Senior Advisor, FAD, IMF

Session 1: Decentralized taxation

  • François Vaillancourt, Professor, University of Montreal : "Global perspectives on the obstacles to fiscal decentralization: overview of findings"
  • Odd-Helge Fjeldstad, CSenior Research Fellow at CMI and Research Director at ICTD : “Does cooperation improve implementation? Central-local government relations in property tax collection in Tanzania”
  • Grégoire Rota-Graziosi, Senior Economist at FAD, IMF : “Do unconditional central transfers boost local own-revenue in a sub-Saharan country?”

Session 2 : Implementation of tax policies

  • Jean-Paul Bodin, International consultant, Former Head of division, FAD, IMF : "Impact of VAT on Modernization of the Tax Administration in Developing Countries"
  • Anne-Marie Geourjon, senior fellow at Ferdi and Bertrand Laporte, Lecturer and Researcher at Cerdi :  "Risk management in customs: initial lessons from data analysis experiences in some African countries"
  • Gilles Montagnat-Rentier, Senior Economist at FAD, IMF :  "Reforming customs administration in French-speaking sub-Saharan Africa"
  • Thomas Cantens, Technical Attaché, Research and Strategies Unit, World Customs Organization : "Contracting in customs administrations and its effects on corruption and bad practices: the case of Cameroon customs"

Tuesday October 25

Session 3 : Broadening the Tax Base

  • Jean-François Brun, Lecturer and Researcher at Cerdi, Gérard Chambas, Researcher at Cerdi and Gnangnon Kimm, Ph.D. Student at Cerdi : “Mobilisation fiscale et secteur informel : une ambiguïté à lever”
  • Mario Mansour, ESenior Economist at FAD, IMF :  "Tax Harmonisation, Tax competition and revenue mobilization in WAEMU"
  • Fouzi Mohamed Mourji, Professor, Université Hassan II, Casablanca :  "Fiscality and Developemnt: reform and afterwards?"
  • Céline de Quatrebarbes, Ph.D. Student at Cerdi : "Can the removal of vat exemptions support the poors? The case of Niger"

Session 4 : Other important issues

  • Gaël Raballand, Senior Economist, World Bank Office in Zambia : "Political economy of mining taxation - A Zambia case study"
  • Gregory De Paepe, Economist, Development Center, OECD : “The Impact of the Crisis on Revenue Mobilization in Africa”


Session 2: Mise en œuvre des politiques fiscales
  • Jean-Paul Bodin, Consultant international, Ancien Chef de division, DFP, FMI : “Impact de la TVA sur la modernisation de l’administration fiscale dans les pays en développement” / "Impact of VAT on Modernization of the Tax Administration in Developing Countries"
  • Anne-Marie Geourjon, senior fellow Ferdi et Bertrand Laporte, Maître de Conférences Cerdi : “La gestion du risque en douane : premières leçons tirées de l’expérience de l’analyse de données dans quelques pays africains” / "Risk management in customs: initial lessons from data analysis experiences in some African countries"
  • Gilles Montagnat-Rentier, Economiste principal, DFP, FMI : “Réformes d’administration douanière en Afrique sub- saharienne francophone” / "Reforming customs administration in French-speaking sub-Saharan Africa"
  • Thomas Cantens, Attaché technique, Unité de la recherche et de la stratégie, Organisation mondiale des douanes : “Contractualisation et mauvaises pratiques : le cas des douanes camerounaises" / "Contracting in customs administrations and its effects on corruption and bad practices: the case of Cameroon customs"
Session 3: Elargissement de l’assiette

Mardi 25 Octobre

  • Jean-François Brun, Maître de Conférences Cerdi, Gérard Chambas, Chargé de recherche Cerdi et Gnangnon Kimm, Doctorant Cerdi : “Mobilisation fiscale et secteur informel : une ambiguïté à lever” /
  • Mario Mansour, Economiste principal DFP, FMI : “Harmonisation fiscale, concurrence fiscale et mobilisation des recettes en UEMOA” / "Tax Harmonisation, Tax competition and revenue mobilization in WAEMU"
  • Fouzi Mohamed Mourji, Professeur à l'Université Hassan II à Casablanca : “L’incidence fiscale au Maroc – Cas de la TVA : utilisation de données d’enquêtes auprès des ménages” / "Fiscality and Developemnt: reform and afterwards?"
  • Céline de Quatrebarbes, Doctorante Cerdi :“La fin des exonérations de TVA peut elle être favorable aux pauvres : le cas du Niger” / "Can the removal of vat exemptions support the poors? The case of Niger"
Session 4: Autres questions déterminantes
  • Gaël Raballand, Economiste principal, Banque Mondiale, Bureau de la Zambie: “Economie politique de la fiscalité minière – Une étude de cas en Zambie” / "Political economy of mining taxation - A Zambia case study"
  • Gregory De Paepe, Economiste, Centre de Développement de l’OCDE : “The Impact of the Crisis on Revenue Mobilization in Africa”
Convening committee


The convening committee is composed by:

  • Gérard Chambas, researcher Cerdi, expert on tax and budget issues
  • Anne-Marie Geourjon, expert in tax matters, Senior Fellow at Ferdi and consultant to the IMF
  • Jean-François Brun, specialist in public finance, assistant professor at Cerdi and deputy Dean of the Faculty of Economics, Clermont Ferrand
  • Bertrand Laporte, assistant professor at the University of Auvergne and member of the panel of experts from the Fiscal Affairs Department IMF
  • Mick Moore, Specialist in Political Economy, Director General of the International Center for Tax and Development


The scientific coordination is provided by Anne-Marie Geourjon ageourjon@ferdi.fr


Logistical coordination of the event is provided by Kelly Labar
kelly.labar@ferdi.fr
+33 (0)4 73 17 75 34           


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