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4th ÐÓ°ÉÂÛ̳ Tax Conference: Global Tax Equity

September 22-23, 2022
Online and Washington, DC
4th ÐÓ°ÉÂÛ̳ IFS ODI Tax Conference

Inequality is one of the global challenges of our times. This phenomenon is increasingly driven by the ability of people and companies to move their wealth and profits across national borders. What is the role of fiscal policy in dealing with this challenge, both within countries and internationally? How might new data sources inform the debate?

This conference brought together leading researchers and policymakers to discuss recent research on making tax systems more equitable at a global scale, including:

  • Taxation of high-net-worth individuals, including wealth taxation;
  • Tax transparency, beneficial ownership, offshoring and tax havens;
  • Taxes on multinationals and large corporations, including BEPS pillar I and II;

The keynote address was delivered by Professor , Associate professor of economics, University of California, Berkeley (online). The conference featured research presentations and academic discussions, and a special policy session featuring presentations from policymakers and practitioners on tax policy and lessons learned.

Conference Agenda

All times are in EDT

Please click links below to watch videos and view abstracts, papers, and presentations from the conference.
8:30-9:00 Continental Breakfast
9:00-9:10 Welcome Remarks: Marcello Estev?o? (ÐÓ°ÉÂÛ̳) |

9:10-10:40

 

Corporate Taxation

Chair: Pierre Bachas (ÐÓ°ÉÂÛ̳)

Paper 1: ¡°Fiscal Consequences of Corporate Tax Avoidance¡± |  |  |

- Presenter:  (Institute of Economic Studies, Charles University)

- Discussant: Ashima Neb (ÐÓ°ÉÂÛ̳)

Paper 2: ¡°Effective Tax Rates and Firm Size¡± |  |

- Presenter:  (ifo Institute)

- Discussant: Jan Loeprick (International Monetary Fund)

 Paper 3: ¡°The Case of Taxing Multinational Corporations in Uganda - Do multinational corporations face lower effective tax rates and is there evidence for profit-shifting?¡± 

- Presenter:  (ÐÓ°ÉÂÛ̳)

- Discussant: David Phillips (Institute for Fiscal Studies)

10:40-11:00

 

Coffee Break

11:00-12:00?

 

Keynote                                         

Introduction: Marcello Estev?o? (ÐÓ°ÉÂÛ̳)

Keynote:  (University of California, Berkeley) |  |

¡°Globalization, Taxation, and Inequality¡±

12:00-13:00

 

Lunch break

13:00-14:00?

 

Policy Session |             

Chair: David Phillips (Institute for Fiscal Studies)

-  (former Secretary of Tax Policy, Argentine Republic) |

-  (Vice Director, Customs Administration, Honduras) |

- Mr. Mekar Satria Utama (Director of International Taxation, Ministry of Finance, Indonesia) |

This session will feature presentations from policymakers and practitioners on tax policy changes currently under consideration, as well as lessons learned from experiences in designing and developing political support for policies related to international taxation, the taxation of High-Net-Worth Individuals, and ensuring an equitable tax system. The session aims to generate discussion and foster learning on tax policy, practice, and research.

*Organized by

14:00-15:00

 

Lighting Talks - Taxation of Capital

Chair:  Anne Brockmeyer (Institute for Fiscal Studies)

Paper 1: ¡°Firms¡¯ Responses to Corporate Income Tax Reforms in a Developing Country" |  |

Presenter:  (ÐÓ°ÉÂÛ̳)

Paper 2: ¡°Profit Shifting, Employee Pay, and Inequalities: Evidence from US-listed Companies¡± | |  |

Presenter:  (Universit¨¦ Libre de Bruxelles)

Paper 3: ¡°Small Nets for Big Fish? Tax Enforcement on the Richest ¨CEvidence from Uganda¡± | |  |

Presenter:  (International Centre for Tax and Development)

Paper 4: ¡°Fiscal Policy and Income Inequality: The role of taxes and social spending in addressing income inequality¡± | |  |

Presenter:  (ODI)

Paper 5: "Transfer Pricing, Earnings Management and Corporate Governance amongst Multinationals: Evidence from Ghana" | |  |

Presenter:  (Dataking Consulting)

15:00-15:30 Coffee Break

15:30-17:00?

 

Offshore Wealth             ??                                                                                   

Chair:  Ana Cebreiro Gomez (ÐÓ°ÉÂÛ̳)

Paper 1: ¡°So close and yet so far: The ability of mandatory disclosure regimes to crack down on offshore tax evasion¡± |  |

- Presenter:  (Norwegian School of Economics)

- Discussant: Michael Best (Columbia University) |

Paper 2: ¡°Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK?¡± | |  |

- Presenter: ? (Paris School of Economics) 

- Discussant: Bob Rijkers (ÐÓ°ÉÂÛ̳) |

Paper 3: ¡°Hide¨Cseek¨Chide? The effects of financial secrecy on cross-border financial assets" | |  |

- Presenter:  (Institute of Economic Studies, Charles University)

- Discussant: Irem Guceri (University of Oxford) |

September 23, Day 2

8:30-9:00 Continental Breakfast

9:00-10:30

 

Taxation of High-Net-Worth Individuals

Chair: Pablo Garriga (ÐÓ°ÉÂÛ̳)

Paper 1: ¡°Revealing 21% of GDP in Hidden Assets: Evidence from Argentina¡¯s Tax Amnesties??¡± | |  |

- Presenter:  (University of Nottingham)

- Discussant: Carlos Scartascini (Inter-American Development Bank) |

Paper 2: ¡°Does a Wealth Tax Improve Equality of Opportunity??¡± | |  |

- Presenter: ? (Oxford University) 

- Discussant: Steven Hamilton (George Washington University)

Paper 3: ¡°The Tax Compliance of Wealthy Individuals in Rwanda¡± | |  |

- Presenter:  (Rwanda Revenue Authority) 

- Discussant: Florence Kondylis (ÐÓ°ÉÂÛ̳)

10:30-11:00

 

Coffee Break

11:00-12:00?

 

Lightning Talks - Enforcement      

Chair:  James Cust (ÐÓ°ÉÂÛ̳)

Paper 1: ¡°Optimal Assignment of Bureaucrats: Evidence from Randomly Assigned Tax Collectors in the DRC" | |  |

Presenter:  (University of Southern California)

Paper 2: ¡°Widening the Tax Net when Information is Scarce: The Role of Agents¡¯ Discretion¡± |

Presenter:  (JPAL-MIT?)

Paper 3: ¡°How to Target Enforcement at Scale? Evidence from Tax Audits in Senegal?¡± |  |

Presenter: Pierre Bachas (ÐÓ°ÉÂÛ̳??)

Paper 4: ¡°Measuring Firm Activity from Outer Space¡± | |  |

Presenter:  (Utah State University)?

Paper 5: "UN MTC Article 26: Inequitable Exchange of Information Regime ¨C Questionable Efficacy in Asymmetrical Bilateral Settings" | |  |

Presenter:  (Federal Board of Revenue, Pakistan)

12:00-13:30

 

?Personal Income Taxation

Chair:  Chiara Bronchi (ÐÓ°ÉÂÛ̳)

Paper 1: ¡°Personal Income Tax Reforms and Income Inequality in Africa?¡± | |  |

- Presenter: ? (ODI) 

- Discussant: Oyebola Okunogbe (ÐÓ°ÉÂÛ̳)

Paper 2: ¡°Optional (Non-)Filing and Effective Taxation" | |  |

- Presenter:  (Protestant University of Applied Sciences Freiburg)

- Discussant: Daniel Prinz (ÐÓ°ÉÂÛ̳) |

Paper 3: ¡°How does the progressivity of taxes and government transfers impact people¡¯s willingness to pay tax? Experimental evidence across developing countries??¡± | |  |

- Presenter:  (ÐÓ°ÉÂÛ̳)

- Discussant: Sacha Dray (ÐÓ°ÉÂÛ̳) |

13:30-13:40

 ?Closing RemarksAart Kraay (ÐÓ°ÉÂÛ̳) |
13:40-14:10 Lunch

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Session Format

Paper Presentations: 20 minute paper presentation, followed by a 5 minute discussion and a 5 minute Q&A.

Lightning Talks: 10 minute paper presentation, followed by a 2 minute Q&A.?