(From 27 to 29 September) EU Tax Observatory - Conference on the fiscal and distributional consequences of global tax avoidance and tax evasion

The EU Tax Observatory* is pleased to invite you to a conference co-organised with the European Commission’s Joint Research Centre and DG TAXUD, which will be entitled: “The fiscal and distributional consequences of global tax avoidance and tax evasion”. The event will take place online on 27, 28 and 29 September 2021.

The fiscal and distributional consequences of global tax avoidance and tax evasion

• Date: September 27, 28 and 29, 2021
• Registration: To register for the event, please follow this link.

Programme

Monday 27^th 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 28^th 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 29^th 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

* The EU Tax Observatory was created in 2021 at the Paris School of Economics, thanks to funding from the European Union. Under the direction of Gabriel Zucman, the EU Tax Observatory is hosted at PSE and aims to conduct and disseminate innovative and high quality scientific research on EU taxation, as well as to stimulate exchanges between the scientific community, civil society and policy makers.

To know everything about the European Tax Observatory
Online www.taxobservatory.eu, on Twitter @taxobservatory and Linkedin @EU Tax Observatory.