EU Tax Observatory Conference

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European Commission´s Joint Research Centre, DG TAXUD and the EU Tax Observatory (Paris School of Economics) will host «The fiscal and distributional consequences of global tax avoidance and tax evasion» online conference on 27, 28 and 29 September 2021.

Registrations to follow the event can be done in the following link:

https://global-tax-avoidance.ec.europa.eu/registration_en

The three-day programme will include the following sessions, organized on a multidisciplinary basis.

The audience will be able to follow debates between policy-makers, scholars and journalists on the most relevant tax-related issues, from global tax avoidance and evasion, to tax morale.

Programme

Monday 27th September

Opening

14:00 – Introduction
Mikel LandabasoJoint Research Centre, European Commission

14:05 – Welcome
Welcome speech:

  • Director-General Stephen QuestJoint Research Centre, European Commission
  • Director-General Gerassimos ThomasDirectorate-General for Taxation and Customs Union (DG TAXUD), European Commission
  • Gabriel ZucmanUC Berkeley and EUTO

Session 1: Global tax avoidance and tax evasion: policy perspective and public debate.

14:20 – Part I – Introduction
Moderator: Martin SandbuFinancial Times

14:25 – Panel 1
Global tax avoidance and tax evasion: what we know
Moderator: Martin SandbuFinancial Times
Panel Discussion:

15:15 – Coffee Break

15:30 – Part II
Moderator: Pavla HolcováOCCRP

15:30 – Keynote 1
The academic perspective
Gabriel ZucmanUC Berkeley and EUTO

16:10 – Panel 2
Global tax avoidance and tax evasion: what we do not know
Moderator: Pavla HolcováOCCRP
Panel Discussion:

16:40 – Wrap-up
Pavla HolcováOCCRP

16:45 – Close

Tuesday 28th September

Session 2: Academic research on global tax avoidance and tax evasion

14:00 – Part I
Chair: Reinhard BiebelDirectorate-General for Taxation and Customs Union (DG TAXUD), European Commission

14:00 – Keynote 2
title tbd
Dina PomeranzUniversity of Zürich

14:30 – Presentations and open discussion: The tax evasion of wealthy individuals

Paraísos Fiscales, Wealth Taxation, and Mobility
Clara Martínez-ToledanoImperial College Business School

Follow the Money! Why dividends overreact to flat tax reforms
Arthur GuillouzouicIPP, Paris

Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment
Dominika LangenmayrCatholic University Eichstätt-Ingolstadt

15:45 – Coffee Break

16:00 – Part II
Chair: Francesca CampolongoJoint Research Centre, European Commission

16:00 – Presentations and open discussion: Multinational firms and tax avoidance

Profit Shifting by Multinational Corporations Worldwide: Evidence from Country-by-Country Reporting
Petr JanskyCharles University

Organizational capacity and profit shifting
Katarzyna BilickaUtah State University

The elusive banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers
Jakob MietheLMU Munich

17:15 – Wrap-up
Francesca CampolongoJoint Research Centre, European Commission

17:20 – Close

Wednesday 29th September

Session 3: Tax morale

13:30 – Session 3
Chair: Ana XavierDirectorate-General for Taxation and Customs Union (DG TAXUD), European Commission

13:30 – Presentations and open discussion

Legalism and creativity: tax non-compliance in the eyes of the economic elite
Jorge AtriaUniversidad Diego Portales

Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment
Tuomas KosonenVATT Institute for Economic Research

The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment
Justin HolzUniversity of Chicago

14:45 – Coffee Break

Session 4: Novel policy instruments and proposals

15:00 – Session 4
Chair: Salvador BarriosJoint Research Centre, European Commission

15:00 – Presentations and open discussion

What lies beneath: evidence from leaked account data on how elites use offshore banking
Matthew CollinBrookings Institution

Profit Shifting by European Banks: Evidence from Country-by-Country Data
Mona BarakeEUTO

Tax evasion at the top of the income distribution: Theory and evidence
Daniel ReckLSE

16:15 – Coffee Break

Session 5: Global tax avoidance and tax evasion: policy reforms

16:30 – Session 5
Chair: Maria TadeoBloomberg Television
Introduction to session 5, with questions for the panel, taking stock of the proposals of session 4

16:35 – Panel 3
Policy reforms for a fairer global tax system
Moderator: Maria Tadeo, Bloomberg Television
Panel Discussion:

Closing

17:15 – Closing
Closing Speech: Paolo GentiloniEuropean Commissioner for Economy
Wrap-up by Maria TadeoBloomberg Television
Concluding comments by Mikel LandabasoJoint Research Centre, European Commission

17:45 – Close