IFA: Visions of the Tax Systems of the XXIst Century

In order to celebrate the fact that the Geneva Congress was the 50th IFA Congress, IFA arranged a Jubilee Symposium discussing the future long-term development of tax systems. In this book are published the outline of the symposium, the two key-note papers and the main points of the panel discussion including the chairman's introductions to the different segments of the discussions. The discussion was organized in the following main segments: what new problems do future demographic and economic developments imply; what new tax bases will be available; what will happen with regard to existing main revenue sources; indirect taxes; labour taxation; capital taxation; business taxation; what new means of control will tax administrations get and what new difficulties will they meet; and general conclusions.