Parallel session
Hidden wealth

Parallel 3.2 | Room 1: Thursday, 7 September 2023: 11:00-12:30 (UTC+2)

In this session, attendees can expect papers covering diverse facets of hidden wealth. Topics include global progress in tax transparency and information exchange, the effects of financial transparency on tax compliance in developing countries, and a startling revelation of hidden assets in Argentina amounting to 21% of its GDP. Additionally, explore evidence on offshore real estate ownership in Dubai, offering crucial insights into the extent and consequences of hidden wealth in the real estate sector.

SESSION VIDEOS

Anzhela Cedelle | OECD

Niels Johannesen | University of Copenhagen

Dario Tortarolo | World Bank

Annette Alstadsæter | Skatteforsk - Centre for Tax Research, Norwegian University of Life Sciences

Audience Q&A

COLLABORATORS

11:00-12:30 (UTC+2)

Johnstone MakhubuJohnstone Makhubu | Chair

Mr Makhubu is the Chief Revenue Officer at the South African Revenue Service (SARS) in the Republic of South Africa. In this capacity he is responsible for the strategic orchestration of all revenue management activities, primarily this means he is in charge of ensuring that revenues are extracted from the economic activities whilst also ensuring that compliance activities are maximized to enhance revenues from voluntary compliance.

Anzhela CedelleAnzhela Cedelle | Presenter

Anzhela Cedelle is a Counsellor at the Organisation for Economic Co-operation and Development (OECD), providing strategic and technical advice on tax matters at the intergovernmental level and to national governments. Prior to 2017, Anzhela was a Senior Research Fellow at the Oxford University Centre for Business Taxation. She has 14 years of experience in the field of tax and is teaching “EU Tax Law in the Global Context” at the University of Oxford.

Johannesen, NielsNiels Johannesen | Presenter

Niels Johannesen is a professor of economics at the University of Copenhagen and the co-director of the EU Tax Observatory. Much of his academic work revolves offshore tax havens and how they are used by multinational firms, wealthy individuals and corrupt elites for tax evasion and money laundering. 

His work has been published in journals such as the American Economic ReviewPNASReview of Financial StudiesAmerican Economic Journal: Economic PolicyJournal of the European Economic AssociationEconomic JournalJournal of International Economics, and Journal of Public Economics.

Dario TortaroloDario Tortarolo | Presenter

Dario Tortarolo is an Economist in the Development Research Group at the World Bank and Research Associate at the Institute for Fiscal Studies. His research focuses on public finance in developing countries. In particular, on incidence, optimal tax design, and challenges to tax collection. Prior to joining the bank, he was an Assistant Professor of Economics at the University of Nottingham. He holds a Bachelor's and Master's in Economics from the UNLP (Argentina) and a PhD in Economics from UC Berkeley.

Alstadsæter, AnnetteAnnette Alstadsæter | Presenter

Annette Alstadsæter is Professor at School of Economics and Business, Norwegian University of Life Sciences, head of SKATTEFORSK - Center for Tax Research and Project Director at the EU Tax Observatory.

She is highly involved in the public debate and policy work, columnist in DN, and member of Swedish Fiscal Policy Council. Her research is on tax evasion, tax avoidance, and inequality.