Parallel session
Profit shifting

Parallel 4.2 | Room 1: Thursday, 7 September 2023: 13:30-15:00 (UTC+2)

Leading experts will present papers covering topics such as the necessity for global tax reform, fresh evidence on tax avoidance in South Africa, profit shifting from an EU perspective, and a global analysis of profit shifting practices. Gain deep insights into the challenges and countermeasures surrounding profit shifting, essential for shaping equitable economic development worldwide.

SESSION VIDEOS

Claes Bengtsson | European Commission

Shafik Hebous | IMF

Nadine Riedel | UNU-WIDER

Petr Janský | Charles University

Discussant: Mick Keen | University of Tokyo

COLLABORATORS

13:30-15:00 (UTC+2)

Johannesen, NielsNiels Johannesen | Chair

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.

Bengtsson, ClaesClaes Bengtsson | Presenter

Claes Bengtsson is Principle Advisor in DG Taxud where he works on strategy and policy in customs and taxation matters. Before joining DG Taxud, he was head of Cabinet for Commissioner Margrethe Vestager.

He has more than 20 years experience in the European Commission, where he has worked in various policy fields including competition and trade. He holds a Ph.D. in economics from Copenhagen University.

Hebous, ShafikShafik Hebous | Presenter

Shafik Hebous is a Deputy Division Chief in the IMF’s Fiscal Affairs Department. Shafik has provided tax policy advice and capacity development in countries in Asia, Africa, Europe, and the Middle East.

His research covers fiscal policy and public finance and has been published in academic peer- reviewed journals. Before joining the IMF, Shafik was Assistant Professor at the Economics Department at the Goethe University Frankfurt, where he obtained his Ph.D. in Economics.

Riedel, NadineNadine Riedel | Presenter

Nadine Riedel is the Director of the Institute for Public and Regional Economics at the University of Münster. She received her Ph.D. from the University of Munich in 2008 and was a research fellow at the Oxford University Centre for Business Taxation from 2008 to 2010. Prior to joining the University of Münster, she held chairs at the University of Stuttgart-Hohenheim and the University of Bochum.

Her research focuses on international corporate taxation and on the intersection of public sector economics with regional and development economics. Her work is published in leading international journals, including the Journal of Public Economics, Journal of International Economics, Journal of Urban Economics and European Economic Review. She acts as editor-in-chief of International Tax and Public Finance and serves on several scientific advisory boards, among others at the German Federal Ministry of Finance.

Petr JanskyPetr Janský | Presenter

Petr Janský is an economist with a research interest in public finance, taxation, tax havens and illicit financial flows. With academic degrees from University of Oxford and Prague’s Charles University, Petr is currently an associate professor and head of department at Charles University.

Petr publishes in scholarly journals including IMF Economic Review and Economic Geography and has a book on illicit financial flows published by Oxford University Press. Petr pursues impact through collaboration with organisations such as the European Parliament and the United Nations.

mick-keenMick Keen | Discussant

Michael Keen was formerly Deputy Director of the Fiscal Affairs Department at the International Monetary Fund, where for over twenty years he played a central role in shaping and delivering IMF policies and advice on tax matters. He has advised finance ministries in all parts of the world, including missions to over forty countries, and led the preparation of influential papers for the G20 and the Executive Board of the IMF.  Before joining the Fund, Michael was professor of economics at the universities of Essex (UK), Queens (Canada) and Kyoto. His articles and books are mostly technical, but his most recent, Rebellion, Rascals and Revenues (with Joel Slemrod), aims to use history and humor to convey basic tax principles to a wider audience.