Revenu Québec Invites You to Take Part In TaxCOOP2020 – World Tax Summit
What are your views on tax administration in the 21st century?
Remote Interview Project
A little over a year ago, we convened in Montréal to attend CÉNAF 2019. This symposium held on the impact of digital economy provided taxation authority representatives and various experts with a venue to hold productive discussions.
Revenu Québec invites you to further the discussion by allowing the public to hear your views about tax administration in the 21st century. Take part in the TaxCOOP 2020 – The World Tax Summit online event, which will be held in October by Revenu Québec as a partner of the summit.
As part of this summit, Revenu Québec has partnered with TaxCoop2020 to hold a major online event, next 14th of October, on the theme of “taxation administration in the 21st century.”
To confirm your participation, please write to firstname.lastname@example.org and provide three or four time slots for your online interview, between August 24 and 28, 2020.
1 – In your country, what does digitalization of the economy involve and what is its impact on taxation administration?
2 – What main challenges and issues will tax administration have to face in the next few decades?
3 – How can tax administration instill a positive attitude among the public regarding compliance?
4 – How can tax administration become innovative leaders in their service to the public?
5 – What long-term consequences will tax administration have to face due to the current pandemic?
Video interview recorded on Teams (Microsoft)
You will receive a hyperlink in advance to help you log in to Teams.
Log in is free of charge.
Please set aside a 60-minute time slot in your planner for this project. The interview should last 10 to 30 minutes.
You will be offered a time slot.
Karina Lehoux, host of CÉNAF 2019, held in Montréal
In French or English, according to your preference
Please make sure that you have a wire Internet connection to your modem using an Ethernet cable (direct connection instead of WIFI), in order to maintain a quality video interview and respect the limit of your time slot (60 minutes) for this project.
Available on the TaxCoop 2020 event platform, starting this fall (date to be confirmed)
To confirm your participation, please write to email@example.com and provide three or four time slots for your online interview, between August 24 and 28, 2020.
The 2020 speakers
Canadian computer scientist, expert in artificial neural networks and deep learning, Co-recipient of the 2018 ACM A.M. Turing Award
Session: Taxation and the Society of the Future, Embracing AI and Robots
Yoshua Bengio is recognized as one of the world’s leading experts in artificial intelligence and a pioneer in deep learning notably for its neural networks rebirth.
Professor at the Université de Montréal since 1993, he is also the founder and scientific director of Mila – Quebec Artificial Intelligence Institute, the world’s largest university-based research group in deep learning. In addition, he holds a Canada CIFAR AI Chair, co-directs the Learning in Machines and Brains program of the Canadian Institute for Advanced Research (CIFAR) as a Senior Fellow and acts as scientific director of IVADO.
In 2018, Yoshua Bengio ranked as the computer scientist with the most new citations worldwide, thanks to his many high-impact contributions. Then, he earned the prestigious Killam Prize. At the same period, he received the ACM A.M. Turing Award, “the Nobel Prize of Computing”, jointly with Geoffrey Hinton and Yann LeCun for conceptual and engineering breakthroughs that have made deep neural networks a critical component of computing. He is Fellow of both the Royal Society of London and Canada. Concerned about the social impact of AI, Yoshua Bengio actively contributed to the Montreal Declaration for the Responsible Development of Artificial Intelligence.
THORMUND MILLER AND WALTER MINTZ PROFESSOR OF ECONOMICS AT REED COLLEGE
Session: Panel of Experts: The Taxation Race: The Current Situation
Kimberly Clausing is presently the Thormund Miller and Walter Mintz Professor of Economics at Reed College. In 2021, she will become a Professor of Tax Law and Policy at UCLA School of Law. Her research studies the taxation of multinational firms. She has published numerous articles in this area, and she is the author of Open: The Progressive Case for Free Trade, Immigration, and Global Capital (Harvard University Press, 2019). Professor Clausing has received two Fulbright Research awards (to Belgium and Cyprus), and her research has been supported by external grants from the National Science Foundation, the Smith Richardson Foundation, the International Centre for Tax and Development, the U.S. Bureau of Economic Analysis, and the Washington Center for Equitable Growth. She has worked on economic policy research with the International Monetary Fund, the Hamilton Project, the Brookings Institution, the Tax Policy Center, and the Center for American Progress. She has testified before both the House Ways and Means Committee and the Senate Committee on Finance. Professor Clausing received her B.A. from Carleton College in 1991 and her Ph.D. from Harvard University in 1996.
Associate Professor in law at EDHEC Business School, France.
Emmanuelle Deglaire is Associate Professor of law at EDHEC Business School, France. She is specialized in both business law and tax matters. She received her Ph.D. working on taxation of French partnerships with Proffesor Maurice Cozian. She left her work as a solicitor to join EDHEC in September 2009 where she is a faculty member. She is teaching legal & tax matters, with a very personal pedagogical style developed over the years to perfectly match her audience: from Bachelor students up to executive programs. She is also a member of the EDHEC Augmented Law Institute where she works both on the impact of new digital tools on tax administration and tax law, and on the impact of the digitalization of the economy on the tax system, with special focus on taxation of data.
Global Director of the World Bank Group’s Macroeconomics, Trade and Investment Global Practice (MTI)
Session: Multilateralism or Unilateralism
Marcello de Moura Estevão Filho is the Global Director of the World Bank Group’s Macroeconomics, Trade and Investment Global Practice (MTI).
In this position, Mr. Estevão leads a large team of country economists, macroeconomists, and fiscal policy, debt, and macro-modeling experts. He is responsible for overseeing the delivery of the global analytical work on fiscal policy, debt policy, and economics of climate change; for coordinating the strategic direction of MTI and implementing it; for shaping and overseeing MTI’s country/regional programs in Latin America and the Caribbean, Africa, and the Middle East; and for mobilizing staff to work more effectively across Equitable Growth, Finance and Institutions (EFI) and other Global Practices.
Before joining the Bank, Mr. Estevão was Deputy Minister for International Affairs at the Ministry of Finance in Brazil until end-December 2018 and served as Brazil’s G20 Deputy. He also served as the Chairman of the Board of Directors of the New Development Bank (Shanghai) and member of FUNCEF’s Board of Directors. Prior to this position, he worked at Tudor Investment Corporation as the chief-economist for North America and Oceania, at the International Monetary Fund (IMF)—as mission chief to Peru, Nicaragua and Barbados; and deputy chief of the Regional Studies Division, the North American Division, and the Latin-Caribbean Division, after working on several European countries and the Euro Area—and at the Research and Statistics Division of the Federal Reserve Board in Washington, DC, as a researcher and member of the Green Book forecast team.
Mr. Estevão is Brazilian, holds a PhD in Economics from MIT, Cambridge, MA, and has published extensively in referred journals, books, policy reports, and the print media.
Director of the Fiscal Affairs Department of the International Monetary Fund.
Vítor Gaspar is a Portuguese economist and former politician, who served as Minister of Finance and Minister of State from June 2011 to July 2013. Since 2014 he is the director of the Fiscal Affairs Department of the International Monetary Fund. He holds a degree in economics from the Universidade Católica Portuguesa (UCP) in 1982. He received a PhD in economics from the Universidade Nova de Lisboa in 1988. He was the director-general for research at the European Central Bank for six years. Then he became an adviser to the Bank of Portugal, having been from 2007 Director-General at the Bureau of European Policy Advisers (ERI) with the President of the European Commission.
President and CEO of Revenu Québec
Holds a bachelor’s degree in economics and a master’s degree in taxation from the University of Sherbrooke.
Mr. Gauthier began his career at the Bank of Canada as an economist in 1987. In 1988, he took up for the first time a position at the Ministère du Revenu du Québec (now the Agence du Revenu du Québec) as a economist.
From 1990 to 1992, he joined the accounting firm Groupe Mallette as a tax specialist. Return to the Quebec Ministry of Revenue in 1992 as a tax economist.
From 1994 and until 2012, Mr. Gauthier held several positions at the Ministry of Finance, including those of Director General of Business Policy and Assistant Deputy Minister of Economic and Fiscal Policy and Head of Crown Corporations.
He continued his career in 2012 at the Minister of the Executive Council as Associate Secretary General responsible for the Secretariat for Strategic Priorities and Projects and from 2014 to 2018 at the Standards, Equity, Health and Safety Committee at work as vice president of finance and administration.
In December 2018, Mr. Gauthier was appointed President and CEO of the Agence du Revenu du Québec.
Quebec's Finance Minister
Eric Girard brings to the table 25 years of experience in the field of investment and financial markets and, up to very recently, he was treasurer of the National Bank. Passionate about economics and a sports enthusiast, Eric pledges to work tirelessly for Québec. He is ready to rise to the challenges of the economy and to create wealth for all Quebecers.
Picture: © Collection Assemblée nationale du Québec, photographe Claude Mathieu
Director of Financing for Sustainable Development Office, United nations' Department of Economic and Social Affairs
Session: Multilateralism or Unilateralism
Mr. Navid HANIF joined the United Nations Department for Economic and Social Affairs (UNDESA) in 2001. From 2001-2003 he was Senior Policy Adviser in the Division for Sustainable Development and member of the team for the World Summit on Sustainable Development held in Johannesburg in 2002.
He later joined the office of the Under-Secretary General for UNDESA and focused on departmental initiatives in various policy areas. He was appointed as the Chief of Policy Coordination Branch in the office for Economic and Social Council (ECOSOC) support in 2004. In 2005, he was sent on a special assignment as Principal Officer in the Office of the UN SecretaryGeneral and member of the team for the 2005 World Summit. In January, 2010, he was appointed as Head of the newly established DESA Strategic Planning Unit. In June 2012, he was appointed Director of the Office for ECOSOC Support and Coordination. In 2018, he was appointed as Director for Financing for Sustainable Development Office.
Prior to joining the UN, he held various assignments in the Ministry of Foreign Affairs of Pakistan, including staff officer to the Foreign Secretary. He was posted to the Permanent Mission to the United Nations in New York in 1995. Mr. Hanif holds Masters in International Political Economy from Columbia University, New York and Masters in English Literature from Government College, Lahore.
Former Chancellor of the University of Ottawa and former Chair of transparency International
Session: Citizen’s Discussion Night 1
Huguette Labelle has served for a period of nineteen years as Deputy Minister of different Canadian Government departments including Secretary of State, Transport Canada, the Public Service Commission and the Canadian International Development Agency. A former Chancellor of the University of Ottawa, former Chair of Transparency International and former board member of the UN Global Compact. She has also served on several additional boards.
She is currently Chair of the Independent Advisory Board for Senate Appointments, Chair of the IACC Council, Vice-Chair of the Rideau Hall Foundation Board, Vice-Chair of the International Senior Advisory Board of the International Anti-Corruption Academy, member of the Advisory Group to the OECD Secretary General on Anti-Corruption and Integrity, member of the board of the Global Centre for Pluralism, board member of Global Financial Integrity, board member of the Aga Khan Museum, member of the IIRC Governance and Nominations Committee, member Advisory Board of the RESOLVE network and Chair of the Selection Committee for Master’s Scholarships on Sustainable Energy Development.
Economist, Laffer Curve, Author
Laffer, Arthur B.
Attendance to TaxCOOP2018: The debate.
Session: History’s Lessons
Famous American liberal economist, born August 14, 1940, Arthur B. Laffer obtained his Ph.D. in Economics from Stanford University in 1972.
His fame goes back to the mid-1970s, when he demonstrated that “too much tax kills the tax” with the now famous Laffer curve. In the late 70s, Mr. Laffer was the first economist to advance the possibility of applying this finding to the US tax system. The Laffer curve has influenced a global tax reduction movement since the 1980s. From 1967 to 1976, Mr. Laffer was a member of the Faculty of Economics at the University of Chicago Graduate School of Business and Associate Professor, from 1970 to 1976. From 1970 to 1972, he was the first to hold the title of Chief Economist at the Office of Management and Budget. From 1972 to 1977, Arthur B. Laffer was a consultant to Treasury Secretary William Simon, Defense Secretary Don Rumsfeld and Secretary of the Treasury George Shultz. Mr. Laffer was a senior adviser to the Reagan Administration (1981-1989). More recently, Dr. Laffer advised Donald Trump on his campaign for the presidency of the United States in 2016.
Dr. Laffer is the author of several books, including The End of Prosperity, How Higher Taxes Will Doom the Economy, If We Let It Happen, published in 2008, and nominated for the FA Hayek Book Award in 2009. He also wrote Return to Prosperity in 2010 and the New York Times Best Seller An Inquiry into the Nature and Causes of the Wealth of States, and its sequel Wealth of States: More Ways to Enhance Freedom, Opportunity and Growth. Dr. Laffer has been widely acknowledged for his economic achievements. He was noted in Time magazine’s March 29, 1999, cover story “The Century’s Greatest Minds” for inventing the Laffer Curve, which it deemed one of “a few of the advances that powered this extraordinary century.” He was listed in “A Dozen Who Shaped the ’80s,” in the Los Angeles Times on Jan. 1, 1990, and in “A Gallery of the Greatest People Who Influenced Our Daily Business,” in The Wall Street Journal on June 23, 1989.
His creation of the Laffer Curve was deemed a “memorable event” in financial history by the Institutional Investor in its July 1992 Silver Anniversary issue, “The Heroes, Villains, Triumphs, Failures and Other Memorable Events.” In addition, Bloomberg Businessweek selected the Laffer Curve as one of the “85 Most Disruptive Ideas in Our History” for its 85th anniversary issue in 2014. Furthermore, he was awarded the Hayek Lifetime Achievement Award in 2016. Since 1979, Arthur B. Laffer has been the founder and chairman of Laffer Associates, a firm specializing in economic research that provides global investment research services to institutional asset managers, pension funds, institutions and companies. Laffer Investments, meanwhile, offers unique investment strategies managed by the portfolio management group of the company.
Minister of National Revenue
Session: The 35 Leaders of the Future
The Honourable Diane Lebouthillier was first elected the Member of Parliament for Gaspésie–Les Îles-de-la-Madeleine in 2015.
Minister Lebouthillier was a former elected warden for the Regional County Municipality of Rocher-Percé and owner of La Ferme du Petit Moulin, an outfitting operation. While working for the late Georges Mamelonet, a Member of the National Assembly of Quebec for Gaspé, she focused on social issues in the region.
Before entering politics, Minister Lebouthillier spent more than 23 years working with clients at the Rocher-Percé Health and Social Services Centre. She served on the Board of Governors of Cégep de la Gaspésie et des Îles, a general and vocational college, and chaired the boards of directors of Réseau collectif Gaspésie Les Îles and Transport adapté et collectif des Anses. She was also the Vice-Chairperson of the Board of Directors of Les Ateliers Actibec 2000 inc.
Minister Lebouthillier earned her Bachelor of Social Work from the Université de Moncton, and was awarded a Certificate of Appreciation by the Royal Canadian Legion in 2013 for services rendered.
Minister Lebouthillier is the proud mother and grandmother of three adult sons and two grandsons.
MINISTER OF ECONOMICS AND FINANCES, FRANCE
Le Maire, Bruno
Session: Global Tax Reform
Bruno Le Maire, who was born on 15 April 1969 in Neuilly-sur-Seine, is a French politician and diplomat.
He currently holds the position of Minister for the Economy and Finances in Edouard Philippe’s government under Emmanuel Macron’s presidency. An alumnus of the École normale supérieure, holder of a higher degree (agrégation) in French language and literature, a graduate of Sciences Po Paris and former student at the École nationale d’administration (ENA), Bruno Le Maire began his career as Foreign Affairs Adviser at the Ministry of Foreign Affairs (known as the Quai d’Orsay). In 2002, he became Strategic Affairs Adviser to the Minister of Foreign Affairs followed by Adviser to the Minister of the Interior in 2004. In 2005, he joined Prime Minister Dominique de Villepin at Hôtel Matignon, first as an adviser and then as his Chief of Staff from 2006 to 2007.
In June 2007, he was elected as MP for the first constituency of the Eure department. In December 2008, he was named Minister of State for European Affairs in François Fillon’s government before being appointed Minister for Agriculture and Fisheries in June 2009. He held the latter position until May 2012.
In 2012, he was re-elected as MP for the Eure department. In October 2012, he resigned from the foreign affairs advisers corps of the senior civil service. In November 2014, he was candidate for the presidency of the UMP party and took part in the centre-right primary for the French presidential election in November 2016.
In 2017, he was re-elected as MP for the Eure département.
Former French Environment Minister, Doctor of Law
Madame Lepage is a doctor of law. Thanks to her experience, she developed a consulting business. She works alongside big companies, startups, French and foreign public institutions and associations. Corinne leads major files on the environment, energy affairs and environmental health as well as files on pollution, natural and industrial catastrophes. She is one of the community specialists on these topics. Co-founder, with Christian Huglo, of Huglo Lepage Avocats law firm in 1978, she held many public positions: member of the Council of the Order and Secretary of the Council (1987-1990), Minister of the Environment (1995-1997), deputy then first deputy mayor of Cabourg (1989-2001), MEP (2009-2014). She lectures at very large companies on the evolution of climate and environmental issues related to economic issues.
PHD, HOLDER OF THE CHAIR IN INNOVATION ECONOMICS AND PUBLIC VALUE AT UNIVERSITY COLLEGE LONDON (UCL)
Session: History’s Lessons
Professor Mariana Mazzucato (PhD) holds the Chair in the Economics of Innovation and Public Value at University College London (UCL), and is Founder and Director of the UCL Institute for Innovation & Public Purpose (IIPP). IIPP is dedicated to rethinking the role of public policy in shaping both the rate of growth and its direction—and training the next generation of civil servants with a focus on the dynamic organisational capabilities required for mission oriented policies.
She is winner of the 2014 New Statesman SPERI Prize in Political Economy, the 2015 Hans-Matthöfer-Preis, and the 2018 Leontief Prize for Advancing the Frontiers of Economic Thought. She was named as one of the “3 most important thinkers about innovation” by the New Republic.
She advises policy makers around the world on innovation-led inclusive growth and is currently a member of the Scottish Government’s Council of Economic Advisors; the UN Sustainable Development Solutions Network Leadership Council; and SITRA’s Advisory Panel in Finland. She is currently a Special Advisor for the EC Commissioner for Research, Science and Innovation, Carlos Moedas, and has recently authored a high impact EC report on Mission-Oriented Research & Innovation in the European Union. She is also a Special Advisor to the Secretary-General of the OECD, Angel Gurría, for the OECD’s New Growth Narrative.
Executive Director of the Center for Taxpayer Rights, Former director of the Office of the Taxpayer Advocate (US)
Session: Citizen’s Discussion Night 2
Nina E. Olson is a former United States Taxpayer Advocate, and former head of the Office of the Taxpayer Advocate, a government office dedicated to helping taxpayers solve their problems with the Internal Revenue Service. From 1975 to 1991, she was a tax preparer in Chapel Hill, North Carolina.
President of the Administrative Tribunal of the OECD and of the OIF Appeal Tribunal, cofounder of TaxCOOP.
Attendance to TaxCOOP2019; TaxCOOP2018; TaxCOOP2017; TaxCOOP2016; TaxCOOP2015: The debate- 2018; The debate-2017; the debate-2016; Corporate tax on trial-2015
Session: Jury for the debates
Louise Otis is President of the Administrative Tribunal of the Organization for Economic Co-operation and Development (OECD). She is also President of the Appeal Court at the Organisation internationale de la francophonie (IOF). She is a member of the Administrative Tribunal of the European Organisation for the Exploitation of Meteorological Satellites (EUMETSAT).
She is a retired Justice of the Quebec Court of Appeal where she spearheaded the introduction of judicial mediation. She participated in over 3,000 judgments in civil, commercial and criminal law. She has conducted over 700 mediation sessions in commercial and civil law. Louise Otis works as a civil and commercial mediator and arbitrator at the Canadian and international levels. She is also an Adjunct Professor at McGill University’s Faculty of Law. She is a distinguished fellow of the International Academy of Mediators (IAM).
Louise Otis regularly participates in international governance and justice reform missions with the United Nations (UN), International Monetary Fund (IMF), World Bank (WB) and the International Finance Corporation (IFC), a member of the World Bank Group (WB). Louise Otis was appointed by the United Nations Secretary-General to a 5-member panel of independent international experts in charge of redesigning the United Nations System of Administration of Justice. She has created a system of transitional justice for countries affected by armed conflicts and/or environmental disasters.
Director at the WU Global Tax Policy Center (Institute for Austrian and International Tax Law), WU (Wirtschaftsuniversität Wien, Vienna University of Economics and Business)
Session: Administering Tax in the 21st Century
Jeffrey Owens completed his doctoral work at Cambridge University in the United Kingdom in 1973. In addition to his economic degrees, he is a qualified accountant. He is now the Director of the WU Global Tax Policy Center (WU GTPC) at the Institute for Austrian and International Tax Law, WU (Wirtschaftsuniversität Wien, Vienna University of Economics and Business). In addition to his academic role, Jeffrey also serves as a Senior Policy Advisor to the Global Vice Chair of Tax at EY, and as a Senior Advisor to the United Nations Tax Committee, the Inter-American Development Bank (IDB) and UNCTAD and a number of regional tax administration organizations and is also involved with a number of NGOs. He has focused his attention on questions of tax policy and tax administration, with particular emphasis on international taxation and related domestic issues. His earlier work dealt with the development of international currency markets and the implications for monetary policies.
For over 20 years, Jeffrey led the OECD tax work, establishing a major taxation program at the OECD and extensively developed the OECD contacts with non-member countries. He also initiated the dialogue with the G20 on taxation and oversaw the G20/OECD initiatives to improve tax transparency, laying the foundation for the Base Erosion Profit Shifting (BEPS) work. He headed OECD’s global taxation policy work as director of the OECD’s Center for Tax Policy and Administration (CTPA) from 2001-2012, and continues to be active in academia, tax practice, and policy.
He has made numerous contributions to professional journals, has published a number of books and has been the author of many OECD publications on taxation. Jeffrey’s engagement with government, business and academia, and his frequent participation in international conferences, gives him a unique international perspective on tax policy. Jeffrey has membership of the following professional associations: Institute of Management Accountants, UK; International Institute of Public Finance; a Member of the Editorial Board of the Institut des Finances Publiques, Board member of European Forum Alpbach (EFA); and an Honorary member of the International Fiscal Association.
He writes a regular column for Tax Notes International and the IBFD Bulletin, as well as contributing to the popular press.
He has been awarded the International Achievement Award (Lincoln Institute, Cambridge, USA) and been nominated by Time Magazine as one of the “ten top people that shape European business.” Tax Business identified him as “the fourth most influential figure in the tax world,” and International Tax Review “as one of the 21st biggest influences in tax today.” Additionally, for his contributions to the International tax community, he was awarded the “Companion of the Order of Saint Michael and Saint George” by the Queen of the United Kingdom in 2013.
President and founder of the Patriotic Millionaires and the founder of the Agenda Project.
Session: ISF Debate
A fearless advocate for economic justice, Erica has appeared on dozens of media outlets from NBC to Fox News. She is the author of The Practical Progressive: How to Build a 21st Century Political Movement, which Jonathan Alter of Newsweek called “a blueprint for a progressive conspiracy to help save the country.” She is the co-editor with Dr. Rob Johnson of Make Markets Be Markets, a post-crisis analysis of financial regulation and the U.S. banking system.
A political messaging expert, Payne is the creator of some of the most powerful issue campaigns of the last decade. Her creative portfolio includes Granny Off the Cliff, which has been compared to LBJ’s famous “Daisy and the Mushroom Cloud” ad; Romney Girl which created an international incident with the Swiss government; and Republican Cuts Kill—a series of ads which blame GOP budget cuts for everything from Ebola to the lead poisoning crisis in Flint, MI.
Previously, Payne led a boutique consulting firm focused on developing the progressive intellectual and communications infrastructure and was instrumental in the founding of the Democracy Alliance. She holds an MBA from the Wharton School at the University of Pennsylvania (2000) and a BA from the University of North Carolina at Chapel Hill (1991).
President of the Board of the Patriotic Millionaires
Session: ISF Debate
Morris Pearl currently serves as Chair of the Patriotic Millionaires, a group of hundreds of high-net-worth Americans who are committed to making all Americans, including themselves, better off by building a more prosperous, stable, and inclusive nation. The group focuses on promoting public policy solutions that encourage political equality, guarantee a sustaining wage for working Americans, and ensure that millionaires, billionaires, and corporations pay their fair share of taxes.
Previously, Mr. Pearl was a managing director at BlackRock, one of the largest investment firms in the world. His work included the Maiden Lane transactions and assessing governments’ potential losses from bank bailouts in the United States and in Europe. Prior to BlackRock, Mr. Pearl had a long tenure on Wall Street where he invented some of the securitization technology connecting America’s capital markets to consumers in need of credit.
He is a CFA Charter Holder, a member of the CFA Institute, the New York Society of Securities Analysts, and on the board of Verified Voting and The Center for Political Accountability. Mr. Pearl lives in New York City with his wife Barbara where he enjoys spending time with his two adult sons and riding his bicycle around the city.
Lecturer in Public Policy at the Harvard Kennedy School
Rosengard, Jay K.
Attendance to TaxCOOP2018; TaxCOOP2017; TaxCOOP2016: Debate-2018; Debate-2017; Debate-2016; Corporate tax on trial-2015
Session: Judge for the debates
Jay Rosengard, Lecturer in Public Policy at the Harvard Kennedy School, has 40 years of international experience designing, implementing, and evaluating development policies in public finance and fiscal strategy, tax and budget reform, municipal finance and management, intergovernmental fiscal relations, banking and financial institutions development, financial inclusion, micro, small, and medium enterprise (MSME) finance, mobile banking, and public administration. He has worked for a wide variety of multilateral and bilateral donors, as well as directly for host governments and private sector clients.
Rosengard is Director of the Mossavar-Rahmani Center for Business and Government’s Financial Sector Program, which focuses on the development of bank and nonbank financial institutions and alternative financing instruments. This includes microfinance (small-scale lending and local savings mobilization), mainstream commercial banking (general and special-purpose banks), and wholesale financial intermediation (municipal development funds, venture capital funds, pooled financing, secondary mortgage facilities, and securitization).
In addition, Rosengard is a Faculty Affiliate of both the Ash Center for Democratic Governance and Innovation and the Center for International Development. At the Ash Center, he is Academic Director of the Rajawali Foundation Institute for Asia and Faculty Chair of the HKS Indonesia Program. He also serves as Faculty Chair of four executive programs: FIPED (Financial Institutions for Private Enterprise Development), which focuses on sustainable and effective MSME finance; ComTax (Comparative Tax Policy and Administration), which addresses key strategic and tactical issues in tax design and implementation; VELP (Vietnam Executive Leadership Program), which is an innovative policy dialogue with senior Vietnamese leadership; and Transformasi (Leadership Transformation in Indonesia), which is designed to assist Indonesia in its decentralization initiatives.
DIRECTOR, CENTRE FOR TAX POLICY AND ADMINISTRATION, ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)
Saint Amans, Pascal
Attendance to TaxCOOP2018; TaxCOOP2017; TaxCOOP2016; TaxCOOP2015: Keynote interview-2018; Keynote speech-2017; The OECD’s BEPS project: an exclusive update for TaxCOOP’s audience-2015
Session: Mulitlateralism or unilateralism
Pascal Saint-Amans took on his duties as Director of the Center for Tax Policy and Administration at the OECD on 1 February 2012. Mr. Saint-Amans, a French national, joined the OECD in September 2007 as Head of the International Co-operation and Tax Competition Division in the CTPA. He played a key role in the advancement of the OECD tax transparency agenda in the context of the G20. In October 2009 he was appointed Head of the Global Forum Division, created to service the Global Forum on Transparency and Exchange of Information for Tax Purposes, a program with the participation of over 100 countries.
Mr. Saint-Amans graduated from the National School of Administration (ENA) in 1996, and was an official in the French Ministry for Finance for nearly a decade. He held various positions within the Treasury, including heading the supervision of the EU work on direct taxes and overseeing legislation and policy on wealth tax and mergers and spin-offs. He was also the head of tax treaty negotiations and mutual agreement procedures. In this capacity, he participated in the OECD Working Party No. 1 of the Committee on Fiscal Affairs as the delegate for France before being elected Chair of WP1 in 2005. He was also a member of the UN Group of Experts on International Co-operation in Tax Matters, becoming a “rapporteur”.
PRESIDENT-CEO, MAISON SIMONS
Born May 29, 1964 in Quebec. Son of Gordon Donald Simons and Barbara Lynn Schneider, he is the third in a family of four children, two girls and two boys. They represent the fifth generation at the head of Maison Simons Inc.
After graduating from high school in his hometown, he studied at Carleton University in pure science. He continued his studies in economics at the University of Western Ontario where he was later admitted to the Richard Ivey School of Business in the HBA program. In 1986, he began his career in the family clothing business – present in Quebec since 1840.
A man of the field, he took over the family business in 1996 with his brother Richard, after having climbed several levels, and became president of the company to ensure its future and project it into modernity.
Today, Peter Simons and his brother Richard are at the head of a thriving business which employs 2,500 people and has fifteen stores (nine of which are in Quebec), one in Edmonton (Alberta), one in Londonderry (Alberta, August 2017) a in Calgary, one in Vancouver, two in Ontario and a state-of-the-art distribution center. La Maison Simons is the pride of Quebecers because of its great reputation built on integrity and excellence.
Recognizing his business vision and core values, Mr. Jean Coutu, President of the Jean Coutu Group, recognizes Peter Simons as an important asset for his business. Therefore, in June 2006, Peter Simons will become a member of their board of directors.
In addition, Peter Simons will succeed, thanks to his great determination and charisma, in convincing his family to support him in a project close to his heart. It was after four years of hard work that he donated, on behalf of the Simons family, the Tourny fountain (originally from France and restored on the island of Orleans) to the citizens of Quebec. Since its installation in 2007 near the Parliament Building, this monument has been a major tourist attraction. It is already establishing itself as a majestic cultural symbol for the Quebec capital.
FISCAL AFFAIRS EXPERT AND AUTHOR OF "TAXATION IN AN INTEGRATING WORLD" (1995)
Attendance to TaxCOOP2016: Tax Competition: are we at war? A historical review
Session: History’s Lessons
Vito Tanzi received his MA (1963) and Ph.D. (1967) in Economics from Harvard University.
After an initial career teaching economics, at the George Washington University and at the American University (where he was Department Chair in 1970-73), he became Head of the Tax Policy Division (1974-1980) and Director of the Fiscal Affairs Department at the IMF (1981-2000).
From 2001 to 2003 he was Undersecretary for Economy and Finance in the Italian Government. He has been a consultant for many international organizations, most recently for the UN.
In recent years, he has continued his professional activity as an independent scholar.
He is the author of 20 books and hundreds of articles in economic journals, some in top journals, such as the American Economic Review, the Journal of Political Economy, The Review of Economics and Statistics, the Journal of Public Economics, and others.
An economic effect known as “the Tanzi effect” was named after him.
Philosopher, Professor at the Université catholique de Louvain (UCL) and holder of the Hoover Chair in Economic and Social Ethics
Van Parijs, Philippe
Session; Citizen’s Discussion Night 2
Philippe Van Parijs is a guest professor at the universities of Louvain and Leuven and a Robert Schuman Fellow at the European University Institute. He was the founding director of Louvain’s Hoover Chair of Economic and Social Ethics from 1991 to 2016, and a regular visiting professor at Harvard University from 2004 to 2008 and at the University of Oxford from 2011 to 2015. He is a member of Belgium’s Royal Academy of Sciences and a Fellow of the British Academy. He holds an honorary doctorate from Laval University (Québec). He is one of the founders of the Basic Income Earth Networkand chairs its International Board.
His books include Evolutionary Explanation in the Social Sciences (Rowman & Littlefield, 1981), Le Modèle économique et ses rivaux (Vrin, 1990), Qu’est-ce qu’une société juste? (Le Seuil, 1991), Arguing for Basic Income (editor, Verso, 1992), Marxism Recycled (Cambridge U.P., 1993), Real Freedom for All. What (If Anything) Can Justify Capitalism? (Oxford U.P. 1995), What’s Wrong with a Free Lunch? (Beacon Press, 2001), Ethique économique et sociale (La Découverte, 2000, with C. Arnsperger), L’Allocation universelle (La Découverte, 2005, with Y. Vanderborght), Linguistic Justice for Europe and for the World (Oxford U.P. 2011), Just Democracy. The Rawls-Machiavelli Programme (ECPR 2011), Basic Income. A radical proposal for a free society and a sane economy (Harvard U.P. 2017, with Y. Vanderborght) and Belgium. Une utopie pour notre temps (Académie royale de Belgique, 2018).
ASSOCIATE PROFESSOR OF ECONOMICS, UC BERKELEY AND AUTHOR
Session: Panel of experts: Cooperation and Tax Competition
Gabriel Zucman, born in Paris in 1986, is an associate professor of economics at the University of California, Berkeley.
He is the author of articles published in peer-reviewed journals such as the Quarterly Journal of Economics, the American Economic Review, the Journal of Public Economics, and of three books. His research focuses on the accumulation, distribution, and taxation of global wealth and has renewed the analysis of the macro-distributional implications of globalization.
In a series of papers and in his book The Hidden Wealth of Nations, he has developed new methods to measure the wealth held in tax havens. This research finds that 8% of the world’s household financial wealth is held in tax havens, with large variation across countries—from a few percents in Scandinavia to 50% in Russia. Data leaked from offshore financial institutions (such as the “Panama Papers”) reveal that offshore wealth is very concentrated, with about 50% of it belonging to the top 0.01% wealthiest households.
A second strand of research combines theory and empirics to quantify the redistributive effects of international tax competition. The findings suggest that 40% of multinational corporate profits are shifted to tax havens globally and as much as 60% for US multinationals. This profit shifting has large redistributive implications across countries and social groups. Granular results of this research, available at MissingProfits.world, make it possible to assess the effect of alternative tax policies, such as global tax coordination or unilateral changes to the taxation of multinational companies (e.g., the use of apportionment formulas).
Gabriel Zucman has pioneered the creation of distributional national accounts, statistics that decompose macroeconomic growth by social group. With Emmanuel Saez, he has constructed long-run series on the distribution of US wealth which have received attention in the US public debate. With Thomas Piketty he has studied inequality in China, Russia, and the long-run accumulation of capital in rich countries as far back as 1700.
Gabriel Zucman received his PhD in 2013 from the Paris School of Economics and taught at the London School of Economics before joining the Berkeley faculty in 2015.
In 2019, he was awarded the Bernácer Prize and a Sloan Research Fellowship. He received the Excellence Award in Global Economic Affairs from the Kiel Institute for the World Economy in 2017, and the Best Young French Economist Prize awarded by Le Monde and le Cercle des Économistes in 2018.
TaxCOOP2020 in :
neutral and inclusive forum dedicated to tax competition and tax cooperation
In an era marked by globalization and extraordinary technological advances worthy of the best Sci-Fi tales, the current principles underlying global taxation address archaic needs. Indeed, while multiple corporations of the past decade have acquired a global dimension, tax authorities are confined within the limits of national borders.
This unprecedented situation allows international taxpayers to choose their tax residency at will and pressures states to compete if they wish to attract and retain local and international investors. Governments thus feel constrained to lower corporate tax rates and provide a plethora of tax benefits to stimulate short-term economic recovery and growth.
TaxCOOP aims to foster broad collaboration and a profound reflection, which are essential to the establishment of an effective and equitable tax system to meet the great challenges facing our world. TaxCOOP is an invitation for everyone to stop and jointly reflect. We appeal to government officials, politicians, businesspeople, academics and members of civil society from around the world to attend this unique forum and reflect on the issue of tax competition between states and taxpayers.