CORPTAX and the EU Tax Observatory organized a research workshop titled “Multinationals: Tax Avoidance and Policy Responses”. The workshop focused on recent research in economics about how multinational corporations avoid tax by shifting profits to tax havens and what the policy responses to this tax avoidance are.
The workshop took place on 25 February 2022 from 14:00 to 17:00 CET on Zoom and has been streamed via YouTube on this page. The recording is available here:
Workshop programme
| Time (all times in CET) | Speaker and topic | |
| Introduction | 14:00-14:05 | Petr Janský (CORPTAX, Charles University) |
| Session 1 (moderated by Miroslav Palanský (CORPTAX, Charles University)) | 14:05-14:20 | Niels Johannesen (EU Tax Observatory, University of Copenhagen): The Global Minimum Tax |
| 14:20-14:35 | Theresa Neef (EU Tax Observatory): Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates – Updated (with Mona Barake, Paul-Emmanuel Chouc, and Gabriel Zucman). | |
| 14:35-14:50 | Petr Janský (CORPTAX, Charles University): Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies (with Javier Garcia-Bernardo and Gabriel Zucman) | |
| 14:50-15:20 | Discussion opened by Nadine Riedel (University of Münster) | |
| Break | 15:20-15:30 | |
| Session 2 (moderated by Sarah Godar (EU Tax Observatory)) | 15:30-15:45 | Valeria Secchini (CORPTAX, Charles University): The indirect effects of corporate tax avoidance exacerbate inequality (with Garcia-Bernardo, Daniel Haberly, Petr Janský, and Miroslav Palanský) |
| 15:45-16:00 | Katharina Nicolay (ZEW, University of Mannheim): Quantifying the OECD BEPS Indicators – an Update to BEPS Action 11 (with Klein, Daniel, Christopher Ludwig, and Christoph Spengel) | |
| 16:00-16:15 | Katarzyna Bilicka (Utah State University): Fiscal Consequences of Corporate Tax Avoidance (with Evgeniya Dubinina and Petr Janský) | |
| 16:15-17:00 | Discussion opened by Ron Davies (University College Dublin) |
Workshop organizers
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| The EU Tax Observatory is an independent research laboratory hosted by the Paris School of Economics. It conducts innovative research on taxation, contributes to a democratic and inclusive debate on the future of taxation, and fosters a dialogue between the scientific community, civil society, and policymakers in the European Union and worldwide. The EU Tax Observatory aims to contribute to the development of knowledge and the emergence of new concrete proposals to address the tax and inequality challenges of the 21st century. | CORPTAX aims to establish how much multinational corporations pay in taxes, to what extent these taxes are paid in tax havens, and which factors drive these patterns. Ultimately, it aims to use theoretical, methodological and empirical innovations to transform the understanding of corporate taxation in a globalised world. The five-year-long project was launched in January 2021 and is funded by the Czech Science Foundation (21-05547M). CORPTAX is based at the Institute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, Czechia. |