Events

The increased global mobility of capital and labour poses a number of challenges to national tax systems: intricate global structures to hide personal wealth from the eyes of tax administrators and regulators, conflicts about the international allocation of taxing rights, a fast-evolving international tax policy landscape. The seminar focuses on the topic of taxation in the global economy and aims to bring together international junior and senior researchers working on international taxation, tax avoidance and evasion, tax competition, tax harmonization and related topics. Presentations can be polished papers or work in progress. The aim is to learn from each other and to discuss in a friendly atmosphere.

The seminar takes place at Paris School of Economics and via Zoom.

If you would like to book a private time slot to meet the speaker, please email Manon Francois (manon.francois@psemail.eu) specifying which session.

This project has received funding from the European Union (TAXUD/2022/DE/310).

2023-24 Calendar

April 19th – 12:00-13:00 – R1.14
Jacob Brounstein (Institute of Fiscal Studies) : Retaining your corporate income tax base: Effects of a tax haven shareholdership reform in Ecuador with Pierre Bachas and Alex Bajaña

April 26th – 12:00-13:00 – R1.14
Georg Wamser (University of Tübingen): Effective Corporate Income Taxation and Corruption with Peter Egger, Sean Mc Auliffe and Valeria Merlo

May 3rd – 12:00-13:00 – R1.14
Barbara Stage (WHU) : TBA

May 17th – 12:00-13:00 – R1.14
Matteo Paradisi (EIEF) : TBA

May 31st – 12:00-13:00 – R1.14
Lin Tian (INSEAD) : Leveraging Trading Networks to Improve Tax Compliance: Experimental Evidence from Uganda (joint work with Miguel Almunia, David Henning, Justine Knebelmann, and Dorothy Nakyambadde)

June 7th – 12:00-13:00 – R1.14
Anne Brockmeyer (World Bank) : TBA

Past seminars

September 15th – 12:00-13:00 – R1.14
Francesco Pappadà (PSE): Rethinking the Informal Economy and the Hugo Effect (joint work with Kenneth Rogoff)

September 22nd – 12:00-13:00 – R1.14
Evgenyia Dubinina (Charles University): Online Cash Register Policy in Russia: Impact on Prices and Exit Decisions

October 6th – 12:00-13:00 – R1.14
Jakob Miethe (LMU):  Lost in Information: National Implementation of Global Tax Agreements (joint work with Annette Alstadsæter, Elisa Casi-Eberhard, and Barbara Stage)

Ocotber 20th – 12:00-13:00 – R1.14
André Mathias (INSEE): Do I get my moneyback?: A broader approach to inequality and redistribution in France with a monetary valuation of public services (joint work with Jean-Marc Germain and Michaël Sicsic)

November 10th – 12:00-13:00 – R1.14
Ninon Moreau-Kastler (ENS Paris-Saclay) : No blood in my mobile: regulating foreign suppliers

November 24th – 12:00-13:00 – R1.14 – CANCELLED
Georg Wamser (Tübingen University): Effective Corporate Income Taxation and Corruption

December 1st – 12:00-13:00 – R1.14 – CANCELLED
Marcel Olbert (London Business School): The Global Network of Oligarch Companies

January 19th – 12:00-13:00 – R1.14
Ninon Moreau-Kastler (ENS Paris-Saclay & Université PSL) : [Post doc JOB TALK] No blood in my mobile: regulating foreign suppliers

February 2nd – 12:00-13:00 – R1.14
Elisa Navarra (ECARES – Université libre de Bruxelles) : [Post doc JOB TALK] The Effects of Corporate Subsidies Along Supply Chains

February 9th – 12:00-13:00 – R1.14
Léo Czajka (UCLouvain) : [Post doc JOB TALK] Fraud Detection Under Limited State Capacity: Experimental Evidence From Senegal (joint work with Bassirou Sarr and Mattea Stein)

February 16th – 12:00-13:00 – R1.14
Ségal Le Guern Herry (Sciences Po) : Wealth Taxation and Portfolio Allocation

March 1st – 12:00-13:00 – R1.14
Olivier Marie (Erasmus School of Economics): Tax-Induced Emigration: Who Flees High Taxes? Evidence from the Netherlands

March 15th – 12:00-13:00 – R1.14
Ron Davies (University College Dublin): Tax Haven Use and Employment Decisions: Evidence from Norway with Johannes Scheuerer

March 22nd – 12:00-13:00 – R1.14
Lorenzo Garlanda-Longueville (University of Paris Nanterre, EconomiX-CNRS): Why do banks have so many debts in tax havens? with Matthias Lé and Kevin Parra-Ramirez

March 29th – 12:00-13:00 – R1.14
HUGGER FELIX (OECD) and CINTA GONZALES CABRAL Ana (OECD) : The Global Minimum Tax and the taxation of MNE profit with Massimo Bucci, Maria Gesualdo and Pierce O’Reilly

April 5th – 12:00-13:00 – R1.14
Isabel Martinez (KOF (ETH Zurich), CEPR, CESifo): Earnings Responses to Sudden Wealth: Inheritance, Inter-Vivos Gifts, and Lotteries

Introducing The Offshore Talks – A Multidisciplinary Exploration of Tax Avoidance, Tax Evasion and Illicit Financial Flows 

Have you ever wondered how the wealthy exploit tax loopholes and secrecy jurisdictions? Get ready to delve behind the scenes at The Offshore Talks – our new lecture series designed to spark interdisciplinary dialogue and collaboration on the intricate topics of tax avoidance, tax evasion, and illicit financial flows.  

Leading experts across economics, political science, law, investigative journalism, and more will share their cutting-edge research and real-world insights. Stay tuned for an exciting line-up of distinguished speakers. 

Offshore: Behind the Scenes of Tax Havens  

🗓️ 14 May 2024 │18:00-19:30 (CET) 

Language: French 

📍 Room R2 -21, Paris School of Economics, 48 Bd Jourdan, 75014 Paris   

The Offshore Talks lecture series kicks off with Renaud Van Ruymbeke, whose latest book “Offshore: Dans les coulisses édifiantes des paradis fiscaux” provides unique insights into the workings of the opaque world of tax havens and secrecy jurisdictions.

For nearly two decades, this legendary French investigative magistrate delved into numerous politico-financial cases involving multinational tax evasion, large-scale tax fraud, corruption at the highest levels of government, and the widespread influence of tax havens.

Investigative journalist Maxime Vaudano from Le Monde will also join the discussion, shedding light on topics such as the emergence of new tax havens, frozen Russian assets, the contentious role of offshore banks amid the evolving international tax environment, and the shortcomings of automatic exchange of information agreements (CRS/FATCA). Vaudano’s career has been dedicated, among others, to unravelling the issues of tax evasion, financial crimes, and political-financial affairs, notably through his groundbreaking work on the Panama Papers, Paradise Papers, and OpenLux investigations. 

Agenda:
17:45-18:00 – Registration
18:00-18:10 – Opening Remarks by Gabriel Zucman
18:10-18:45 – Presentation of the Book “Offshore” by Renaud Van Ruymbeke
18:45-19:15 – Panel Discussion with Maxime Vaudano (Le Monde)
19:15-19:30 – Q&A Session
19:30-20:30 – Networking and Refreshments

This event is open to the public and free of charge, but seating is limited. Secure your spot by May 7th.

Don’t miss the opportunity to gain valuable insights and engage in thought-provoking discussions. Register now!