Event details

Date

Friday March 1st

Time

12:00 pm - 1:00 pm

Location

Hybrid

Paris School of Economics

Online

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.

Registration

To register for the zoom transmission of the seminar or if you would like to book a private time slot to meet the speaker, please send an email to Manon Francois specifying which session.

Contacts

  • Manon François : manon.francois[at]psemail[dot]eu

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

2023-24 Calendar

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) : TBA

March 22nd – 12:00-13:00 – R1.14
Kevin Parra Ramirez (Banque de France) : TBA

March 29th – 12:00-13:00 – R1.14
TBA

April 5th – 12:00-13:00 – R1.14
Isabel Martinez (ETH) : TBA

April 19th – 12:00-13:00 – R1.14
Jacob Broustein (IFS) : TBA

April 26th – 12:00-13:00 – R1.14
Georg Wamser (Tübingen University) : TBA

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

Event details

Date

Thursday March 14th
Friday March 15th

Time

Location

Paris School of Economics

48 Bd Jourdan, 75014 Paris, France

Event description

Convening organisations: European Network on Debt and Development (Eurodad), EU Tax Observatory (EUTO), Global Alliance for Tax Justice (GATJ), ICRICT (Independent Commission for the Reform of International Corporate Taxation), Tax Justice Network, World Inequality Lab

International Policy Research Conference

At the end of 2022, the member states of the United Nations passed unanimously a resolution to begin intergovernmental discussions on proposals for a new international framework for tax cooperation under UN auspices that could open the door to major reforms addressing the shortcoming of our international tax system.

Despite a decade of global tax reform, a report drafted by the UN Secretary General outlined how the current tax rules fails to address inequality both within and between countries.

European countries now have a major opportunity to take part in the negotiation of a UN tax convention that could make powerful strides against the scourge of tax abuse, which contributes to damaging inequalities across the continent and beyond. But despite public demands for progress against tax abuse, there are serious questions over whether European governments will engage fully in the process. The important role of some European countries in facilitating cross-border tax abuse may form part of the explanation; but citizens of all European countries stand to gain from progress.

This two-day conference will bring together researchers from across Europe and beyond, to address questions of inequality and the global tax architecture and question the benefits for Europe and beyond. Societies across Europe face dramatic inequalities of income and wealth, undermining human wellbeing and hitting marginalised groups – including women and those facing overlapping inequalities – the hardest. A major component of these uncontrolled inequalities is the failure of governments to tackle tax abuse by elites and major corporations. As a result, tax systems across the continent fail to deliver direct redistribution to damp down extreme wealth and incomes, and also fail to generate the revenues needed to tackle poverty.

The UN Secretary-General has produced a report setting out the main options for reform, following broad consultation. The central option is for a framework convention on tax. This could deliver both concrete progress on specific areas to curb cross-border tax abuse (estimated to cost the world almost half a trillion dollars annually) and other illicit financial flows, and also create a new governance structure for the negotiation of international tax rules.

The current failures in international rules on tax and financial transparency represent a major obstacle to progressive taxation in countries at all levels of per capita income, and therefore contribute powerfully to needlessly high levels of within-country inequality. In addition, the failures are responsible for deeper inequalities in taxing rights between countries, because they result in systematically higher tax losses for lower-income countries as a share of current tax revenues. Establishing the international basis for more effective national taxation is therefore a crucial step to curbing inequalities around the globe. Confronting the climate crisis also requires more effective tax systems, whether in terms of reducing the worst wealth inequalities that appear to be associated with the highest emissions, or ensuring any emissions pricing is effective and fair, for example.

There are three key questions to resolve over the coming period. First, the substance of the convention: what is the appropriate governance structure for future rule-setting that the convention should establish, and which specific areas should be addressed within the convention or its protocols? Earlier work such as Tanzi (1999) outlines the broad scope of potential responsibilities, and a forthcoming report from the EU Tax Observatory will outline some priorities to be addressed globally. Ryding (2022) provides a draft convention text which identifies a range of key issues, and Chowdhary & Picciotto (2021) explore the opportunities of a framework convention in particular. But there is not yet an extensive literature upon which policymakers and negotiators can readily draw to develop a comprehensive agenda, either on specific issues or on the eventual governance structure.

Second, what modalities should be adopted for the negotiations? It seems likely that an ad hoc intergovernmental working group will be established to take these decisions in 2024. The UN Secretary-General’s report points in this direction but does not enter into specifics, while independent analysis (Hugo & Løvold, 2022) indicates a range of possible paths to agreement, as well as multiple instrument types that could be agreed.

The final question is political: with the OECD having largely led the way in setting international tax rules since the 1960s, will its member countries – including those of the EU – accept the shift to a globally inclusive alternative framework? If they oppose it, what are the likely outcomes? Given the central responsibility for cross-border tax abuse of European countries and their dependent territories, what are the likely outcomes of an agreement that includes most European countries, and one that goes ahead without them?

The Africa Group has led the process so far at the UN General Assembly, with strong G77 backing, and the region has detailed common positions that are now being updated by the relevant continental institutions and date back to the original report of the High Level Panel on Illicit Financial Flows out of Africa. The Colombian, Chilean and Brazilian governments are leading a process to explore regional positions, through the recent creation of the Regional Tax Cooperation Platform for Latin America and the Caribbean.

Some OECD members have been the most vocal in opposition (the US, Japan and South Korea in particular). But in Europe, which dominates the OECD’s membership, there has been an almost complete absence of engagement – even as the UN process has moved ahead with growing momentum.

EU countries have also been almost silent, despite being among the largest losers from cross-border tax abuse and often presenting itself as a driver of change. Of the 38 OECD member countries, 22 are EU members. Of the remaining 5 EU members, 3 are in the process of accession to the OECD. The European Parliament has called for the EU and member states to engage fully in the process to negotiate a UN tax convention, but so far to no avail.

This international policy research conference will address these three questions, and has collated a series of papers that explore these questions. The underlying emphasis is on improving the prospects for European engagement in a UN process that can support meaningful progress against tax abuse in European countries and globally, to curb inequalities within and between countries, and to strengthen states’ ability to respond to the climate crisis.

Alongside new research, the conference will include high-level policy panels featuring speakers from the EU, international institutions and global civil society, addressing the future of the international tax architecture.

Who should attend?

This conference is free to attend to everyone and is likely to be of particular interest to academics, journalists, NGOs and policy makers working in the international tax policy space, or with a focus on inequality and human rights.

If you are interested in attending, please register your interest by filling this form. Please note that completing this form does not guarantee attendance. Due to limited venue capacity, attendance will be confirmed to delegates offered a space via email.

REGISTER NOW

Alongside new research, the conference will include high-level policy panels featuring speakers from the EU, international institutions and global civil society, addressing the future of the international tax architecture.

Chowdhary, A. & Picciotto, S., 2021, ‘Streamlining the Architecture of International Tax through a UN Framework Convention on Tax Cooperation’, Tax Cooperation Policy Brief 21, https://www.southcentre.int/tax-cooperation-policybrief-21-november-2021/.

Hugo, T. & Løvold, M., 2022, A UN Tax Convention? Exploring the merits and feasibility of a new international convention on tax and financial transparency, Norwegian Academy of International Law, https://intlaw.no/en/reports/report-a-un-tax-convention/.

Ryding, T., 2022, Proposal for a United Nations Convention on Tax, Eurodad/Global Alliance for Tax Justice, https://globaltaxjustice.org/news/ground-breaking-civil-society-proposal-for-a-un-convention-on-tax-is-published/.

Tanzi, V., 1999, ‘Is There a Need for a World Tax Organization?’, 173-186 in A, Razin & E. Sadka, The Economics of Globalization: Perspectives from Public Economics, Cambridge: Cambridge University Press.

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