Other symposiums have examined already-existing trends and have looked at development in the near future. But unlike the others, the Jubilee Symposium organised by the IFA to mark its 50th IFA Congress took a uniquely long-term look at tax system development.

This book comprises the symposium outline, the two key-note papers, and the main points of the panel discussion, including the chairperson s introductions to the different segments of the discussions. The discussion focuses on several key questions: