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 Ninon Moreau-Kastler (ninon.moreau-kastler@psemail.eu) specifying which session.

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

2024-25 Calendar

Friday 20 September 2024 12:00-13:00

Salle R1-14

GOUPILLE-LEBRET Jonathan (ENS LYON) : Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax with Bertrand GARBINTI, Mathilde MUNOZ, Stefanie STANTCHEVA, and Gabriel Z UCMAN

Abstract: Using exhaustive administrative wealth and income tax data, we study a French wealth tax reformthat scaled back information reporting requirements below a certain wealth threshold. We developa dynamic bunching approach that permits estimating the average response to the reform, the share ofcompliers, and the LATE. Reported wealth declines sharply in response to the reform and annual wealthgrowth rates are on average 20% lower among affected taxpayers. This decline appears due to increasedevasion facilitated by the lower reporting requirements, as suggested by the fall in self-reported wealthbut the lack of response in third-party-reported labor and capital incomes. By contrast, the elasticitiesto tax rates estimated are very small and insignificant. This illustrates the critical role of informationreporting policies in shaping taxpayers’ behavior

Friday 27 September 2024 12:00-13:00

R1-14

KYSAR Rebecca (Fordham University) : tba

Friday 4 October 2024 12:00-13:00

R1-14

LANGENMAYR Dominika (KU Eichstätt-Ingolstadt) : tba

Friday 18 October 2024 12:00-13:00

R1-14

WALLOSSEK Luisa (University of Oslo) : tba

Friday 8 November 2024 12:00-13:00

R1-14

LEJOUR Arjan (Tilburg University) : tba

Friday 29 November 2024 12:00-13:00

R1-14

OLBERT Marcel (London Business School) : tba

Friday 13 December 2024 12:00-13:00

R1-14

KNEBELMANN Justine (Sciences Po) : tba

Friday 14 February 2025 12:00-13:00

R1-14

TBA * : tba

Friday 7 March 2025 12:00-13:00

R1-14

TBA * : tba

Friday 21 March 2025 12:00-13:00

R1-14

TBA * : tba

Friday 28 March 2025 12:00-13:00

R1-14

MANELICI Isabela (LSE) : tba

Friday 11 April 2025 12:00-13:00

R1-14

FEREY Antoine (Sciences Po) : tba

Friday 25 April 2025 12:00-13:00

R1-14

TBA * : tba

Friday 23 May 2025 12:00-13:00

R1-14

TBA * : tba

Friday 6 June 2025 12:00-13:00

R1-14

TBA * : tba

The Offshore Talks – An Exploration of Tax Avoidance, Tax Evasion and Illicit Financial Flows

How do the wealthy manage to dodge taxes and hide their fortunes in secret jurisdictions? What is the impact of hidden financial flows on the world economy? It’s time to lift the veil! Join us for The Offshore Talks, a groundbreaking lecture series that dives deep into the world of tax avoidance, tax evasion, and illicit financial flows.

🌍 What’s in Store? Leading voices from economics, law, political science, investigative journalism, and beyond will converge to share their latest research and real-world insights. Get ready for an exciting lineup of distinguished speakers who will help you navigate the hidden mechanisms that shape global inequality.

The Offshore Talks #1
The Golden Passport: Global Mobility for Millionaires

Special Guest: Dr Kristin Surak – Associate Professor of Political Sociology at the London School of Economics

Join us as we launch the series with Dr Kristin Surak, the author of The Golden Passport: Global Mobility for Millionaires. Dr Surak will present her groundbreaking book on the global market for citizenship. In The Golden Passport, Surak reveals how wealthy individuals can now purchase passports from various countries, gaining increased global mobility and opportunities. Based on a decade of extensive research, she uncovers a hidden industry that shapes global inequality, influences international politics, and challenges traditional notions of national belonging.

Dr Dominika Langenmayr, Professor of Economics at KU Eichstätt-Ingolstadt, will also share her insights on the rise of citizenship-by-investment programs and how they are being used to conceal offshore holdings.