Taxing Cross-Border Commuters: Öresund and Beyond

Uppsala, 22-23 May 2012

Uppsala map

The purpose of this workshop is to facilitate discussions on various aspects of commuting, with special focus on how commuters in general, and cross-border commuters in particular, should be taxed and how taxes affect individuals’ commuting decisions. This workshop aims at gathering theoretical and empirical contributions by economics researchers as well as in-depth tax policy analysis by tax lawyers in order to draw attention to policy implications of current research on commuting. Keynote speakers will be William H. Hoyt (University of Kentucky), Dennis Epple (Carnegie Mellon University), and Mattias Dahlberg (Uppsala University).

We invite contributions focusing on commuting, especially broadly covering these topics:
1.Optimal taxation schemes for commuters
2.Effects of taxation on commuting and choice of residence and workplace
3.Cross-border commuters and taxation in the EU
4.Tax deductions and subsidies for commuting
5.Pension and social security for cross-border commuters
6.Public policies concerning commuters in the Öresund Region
7.Implications and potential problems related to the Nordic Tax Treaty