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 Landabaso, Joint Research Centre, European Commission
14:05 – Welcome
Welcome speech:
- Director-General Stephen Quest, Joint Research Centre, European Commission
- Director-General Gerassimos Thomas, Directorate-General for Taxation and Customs Union (DG TAXUD), European Commission
- Gabriel Zucman, UC Berkeley and EUTO
Session 1: Global tax avoidance and tax evasion: policy perspective and public debate.
14:20 – Part I – Introduction
Moderator: Martin Sandbu, Financial Times
14:25 – Panel 1
Global tax avoidance and tax evasion: what we know
Moderator: Martin Sandbu, Financial Times
Panel Discussion:
- Alex Cobham, Tax Justice Network
- Li Liu, IMF
- Bastian Obermayer, Süddeutsche Zeitung
- Leslie Robinson, Dartmouth
15:15 – Coffee Break
15:30 – Part II
Moderator: Pavla Holcová, OCCRP
15:30 – Keynote 1
The academic perspective
Gabriel Zucman, UC Berkeley and EUTO
16:10 – Panel 2
Global tax avoidance and tax evasion: what we do not know
Moderator: Pavla Holcová, OCCRP
Panel Discussion:
- Tove Ryding, Eurodad
- Paul Tang, European Parliament
- Anne Michel, Le Monde and ICIJ
- Panayiotis Nicolaides, Hertie School and EUTO
16:40 – Wrap-up
Pavla Holcová, OCCRP
16:45 – Close
Tuesday 28th September
Session 2: Academic research on global tax avoidance and tax evasion
14:00 – Part I
Chair: Reinhard Biebel, Directorate-General for Taxation and Customs Union (DG TAXUD), European Commission
14:00 – Keynote 2
title tbd
Dina Pomeranz, University of Zürich
14:30 – Presentations and open discussion: The tax evasion of wealthy individuals
Paraísos Fiscales, Wealth Taxation, and Mobility
Clara Martínez-Toledano, Imperial College Business School
Follow the Money! Why dividends overreact to flat tax reforms
Arthur Guillouzouic, IPP, Paris
Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment
Dominika Langenmayr, Catholic University Eichstätt-Ingolstadt
15:45 – Coffee Break
16:00 – Part II
Chair: Francesca Campolongo, Joint 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 Jansky, Charles University
Organizational capacity and profit shifting
Katarzyna Bilicka, Utah State University
The elusive banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers
Jakob Miethe, LMU Munich
17:15 – Wrap-up
Francesca Campolongo, Joint Research Centre, European Commission
17:20 – Close
Wednesday 29th September
Session 3: Tax morale
13:30 – Session 3
Chair: Ana Xavier, Directorate-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 Atria, Universidad Diego Portales
Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment
Tuomas Kosonen, VATT Institute for Economic Research
The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment
Justin Holz, University of Chicago
14:45 – Coffee Break
Session 4: Novel policy instruments and proposals
15:00 – Session 4
Chair: Salvador Barrios, Joint 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 Collin, Brookings Institution
Profit Shifting by European Banks: Evidence from Country-by-Country Data
Mona Barake, EUTO
Tax evasion at the top of the income distribution: Theory and evidence
Daniel Reck, LSE
16:15 – Coffee Break
Session 5: Global tax avoidance and tax evasion: policy reforms
16:30 – Session 5
Chair: Maria Tadeo, Bloomberg 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:
- Benjamin Angel, Directorate-General for Taxation and Customs Union (DG TAXUD), European Commission
- Ruud de Mooij, IMF
- Clemens Fuest, ifo
- Giorgia Maffini, PwC
Closing
17:15 – Closing
Closing Speech: Paolo Gentiloni, European Commissioner for Economy
Wrap-up by Maria Tadeo, Bloomberg Television
Concluding comments by Mikel Landabaso, Joint Research Centre, European Commission
17:45 – Close