24 and 25 June 2021, University of Lausanne (online conference) Organisers: prof. Sébastien Guex and Dr. Hadrien Buclin
Conference program
Tax Evasion or Avoidance and Tax Havens, from the Nineteenth Century to the Present Day
24 and 25 June 2021, University of Lausanne (online conference) Organisers: prof. Sébastien Guex and Dr. Hadrien Buclin
If you wish to attend the conference, please request the Zoom links from: hadrien.buclin(at)unil.ch
Please note that the schedules are based on the Swiss/French time zones! Each communication last 20 minutes. 30 minutes is reserved for collective discussion for each workshop.
Thursday 24 June 2021
1pm to 1.30pm:
Welcome of the participants and introduction to the conference by prof. Sébastien Guex
1.30pm to 2.40pm:
Two workshops in parallel:
Quantitative Approach and Tax Evasion in the long run:
Sébastien Laffite (ENS Paris), The Origins of Tax Havens: Building a New DatabaseSacha Dray (London School of Economics), Origins of Tax Evasion: Evidence from the Great Depression.
Multinational Companies, Tax Avoidance and Tax Havens (1/2):
Swati Verma (Institute for studies in Industrial Development, New Delhi), Tax Haven linked Intra-firm Trade and Risk of Tax Avoidance: A Case Study of Foreign Affiliates in India
Angela Castillo and Julio Lopez (University of Zaragoza), Tax-induced Investments in Tax Havens by Spanish Multinationals.
2.40pm to 3pm: break
3pm to 4.30pm:
Two workshops in parallel:
Tax Competition between States and Tax Evasion:
Simon Watteyne (Université libre de Bruxelles), Threat on the Belgian Tax Haven during La Belle Époque
Jeanne Bomare and Herry Le Guern (Sciences Po Paris), Will We Ever Be Able to Track Offshore Wealth? How Suspect Real Estate Investments Responded to Automatic Exchange of Information
Chloe Fyfe (University of Glasgow), Luxury Free Ports as Purpose Built Conduits for Tax Evasion
Multinational Companies, Tax Avoidance and Tax Havens (2/2):
Arjan Lejour (Tilburg University), The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance
Neil Forbes and Ben Wubs (Universities of Conventry and Rotterdam), Multinational Enterprise, Tax Avoidance and Tax Havens
Tijn van Beurden (independent scholar), The Oil Multinational Shell. A History of Tax Avoidance, Evasion and Political Influence, 1914-2020
4.30pm to 5pm: break
5pm to 6pm, keynote speaker: Vanessa Ogle (University of California, Berkeley),From Tax Havens to Offshore Financial Centers: The Business of Selling White Collar Crime
Friday 25 June 2021
1pm to 2.30pm:
Two workshops in parallel:
Tax Fraud and Domestic Politics (1/2)
Isabelle Rabault-Mazières (University of Paris 1), Débusquer les fraudeurs : l’exemple de l’impôt de solidarité nationale de 1945 en France
Béatrice Touchelay (University of Lille), La fraude vue par les administration fiscales françaises des années 1920 aux années 1970 : le pragmatisme en action
Sylvain Praz (University of Lausanne), Les estimations de la fraude fiscale, sa répartition sociale et son utilisation dans les luttes fiscales. L’exemple du canton de Zurich (1870-1945)
Tax Evasion and (post)-Colonialism
Alexander Apostolides, Christina Ionela and Evangelia Matthopoulou (Universities of Cyprus and Aston), Offshore Business and Tax Evasion in the 1930s: The Case of the Dominion Manufacturing Company Ltd in Colonial Cyprus
Gnieneferetien Silue (University of Bouaké), L’Administration de l’Enregistrement et l’évasion fiscale dans les colonies françaises de 1900 à la veille de la Seconde Guerre mondiale
Johanna Gautier (University of Geneva), Postcolonial Cosmography of Off-Shore Finance
2.30pm to 3pm: break
3pm to 4.30pm:
Two workshops in parallel:
Tax Fraud and Domestic Politics (2/2)
Marc Buggeln (Humboldt University of Berlin), From Disgrace to Patriotic Deed: Tax Evasion and Tax Flight in Saxonia in the First World War
Fabio Ecca (Roma Tre University), War Profits and Tax Evasion. Italian Fiscal
Policies in the First World War and after the War (1914-1924)
Vivien Ballenegger (University of Lausanne), The (non-)Taxation of Rich Foreigners Domiciled in the Canton of Vaud (1916-1959)
Punish and/or Educate Tax Evaders?
Katia Weidenfeld (Ecole des Chartes, Paris), Emprisonner les fraudeurs de l’impôt en France
Thibaud Giddey and Mikael Wendschlag (Universities of Lausanne and Uppsala),Swedish tax evasion, capital export and tax-driven immigration to Switzerland, 1960s-1980s
Korinna Schönhärl (KIT Karlsruhe), Tax Education between WWII and the 1980s: How Spain, the USA and West Germany Tried to Make Their Citizens Pay Honestly
4.30pm to 5pm: break
5pm to 6pm, keynote speaker: Gabriel Zucman (University of California,
Berkeley), The Missing Profits of Nations
6pm: end of the conference