October 27-28, 2017: International workshop on "Tax evasion, tax avoidance, and inequality" in Copenhagen.

Conference venue:

University of Copenhagen, Department of economics

Øster Farimagsgade 5, DK-1353 Copenhagen, Building 26, Large Seminar Room (CSS.26.2.21)

 

Friday 27 October

 

09:25 – 09.30: Short welcome address

 

09:30 - 11:00: Income and wealth inequality                      

Daniel Waldenström (Paris School of Economics):
Tax Progressivity and top incomes: evidence from tax reforms                        

Spencer Bastani (Linnaeus University):
"What drives preferences for wealth redistribution? Evidence from linked survey and register data"        

Chair: Niels Johannesen (University of Copenhagen)           

 

11.30 – 13.00: Fighting offshore tax evasion                                 

Daniel Reck (London School of Economics):
“Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts”                                            

Gaute Torsvik (University of Oslo): 
“International Tax Information Exchange Agreements and the dynamics of Tax Amnesty applications”

Chair: Gabriel Zucman (University of California, Berkeley)

 

13:00 - 14.00: Lunch

Venue: Building 26, 3rd floor, Large Lunch Room

 

14:00 - 15.00:  Key note lecture

Joel Slemrod (University of Michigan)            

                 

15:30 - 17.00: Tax fraud and evasion

Sebastian Escobar (Uppsala University): 
“Inheritance tax planning: Spousal bequests and under-reporting of inheritances in Sweden”            

Carolin Holzmann (University Erlangen-Nuremberg): 
“Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany”

Chair: Ludwig Wier (University of Copenhagen)

 

19.00: Conference Dinner                       

                 

Saturday 28 October 

             

09.00 - 10.30: Avoidance of income and wealth taxes          

Håkan Selin (Uppsala University): 
"When Swedes disinherited themselves: A study of inheritance tax avoidance"                                   

Albrecht Bohne (University of Mannheim):
“Learning Dynamics in Tax Bunching at the Kink: Evidence from Ecuador”             

Chair: Annette Alstadsæter (Norwegian University of Life Sciences)

 

11.00 - 12.30: Tax evasion of the wealthy     

Gabriel Zucman (University of California, Berkeley):
“Tax Evasion and Inequality”                                   

Kristine Sævold (University of Bergen): 
“A British Dual Position to Tax Havens – A History Lesson from 1961 to 1977”  

Chair: Wojciech Kopczuk (Columbia University)

 

12.30 - 13.30: Lunch   

Venue: Building 26, 3rd floor, Large Lunch Room

 

13.30 - 15.00:  Small-firm firm tax evasion in developing countries             

Mazhar Waseem (University of Manchester): 
Information, Asymmetric Incentives, or Withholding? Understanding Self-Enforcement in the Value-Added Tax”                                 

Anne Brockmeyer (World Bank): 
"Casting a Wider Tax Net: Experimental Evidence from Costa Rica"

Chair: Peer Skov (Auckland University of Technology)

 

The workshop is organized by Annette Alstadsæter (Norwegian University of Life Sciences), Niels Johannesen (University of Copenhagen), and Gabriel Zucman (UC Berkeley), and is funded by the Danish Council for Independent Research , the Danish National Research Foundation, and the Research Council of Norway.

Published 23. mai 2017 - 11:27 - Updated 6. juli 2020 - 15:30