The Movie Participants
Director of the movie Fast and Dangerous: A Race to the Bottom, tax expert, author, professor of accounting at the Université du Québec en Outaouais (UQO), cofounder of TaxCOOP.
Brigitte Alepin is Fellow of the Ordre des CPA du Quebec, she won a Gemeaux award from the Canadian Academy of Cinema and Television for the movie The Price we pay, inspired from her book La Crise fiscale qui vient (eng: The coming fiscal crisis), and she has been listed on the Global tax 50 of the 50 most influential tax experts in the world.
Professor Alepin teaches taxation at Université du Québec en Outaouais. She is known for her books and her work on tax havens, tax competition, charities, international and environmental taxation. Brigitte Alepin advised governments and international organizations, she served as an expert witness on various committees of the House of Commons and the Senate of Canada and she is a member the National Assembly of France.
Founder and President of Global Financial Integrity
Raymond Baker is the Founding President of Global Financial Integrity and the author of Capitalism’s Achilles Heel: Dirty Money and How to Renew the Free-Market System, published by John Wiley & Sons and cited by the Financial Times as one of the “best business books of 2005.” He has for many years been an internationally respected authority on corruption, money laundering, growth, and foreign policy issues, particularly as they concern emerging market and developing countries and impact western economic and foreign interests. He has written and spoken extensively, testified often before legislative committees in the United States, Canada, the European Union, and the United Kingdom, been quoted worldwide, and has commented frequently on television and radio in the the United States, Europe, Africa, Latin America, and Asia on legislative matters and policy questions, including appearances on ABC News’ Nightline, Al Jazeera, BBC, Bloomberg TV, the CBS Evening News, CNN, NPR, PBS, and Four Corners (ABC1 in Australia), among others.
Former Staff Director and Chief Counsel of the U.S Senate Permanent Subcommittee on Investigations, One of Washington's most powerful women (2011, 2013)
Bean, Elise J
Attendance to TaxCOOP2015 and TaxCOOP2016: Tax competition amid asymmetrical information-2015; How tax transparency could lead to better global tax rules-2016
Elise Bean was first hired by Senator Carl Levin (D-MI) in 1985, to serve as an attorney on the U.S. Senate Homeland Security and Governmental Affairs Committee. In 2003, Senator Levin appointed her staff director and chief counsel of the Committee’s Permanent Subcommittee on Investigations, which he chaired.
During her tenure with Senator Levin, Ms. Bean handled a variety of complex investigations, hearings, and legislation, including matters involving money laundering, offshore tax abuse, foreign corruption, unfair credit card practices, corporate misconduct involving derivatives or structured finance, health care fraud, and shell companies with hidden owners.
Investigations headed by Ms. Bean included inquiries into offshore tax avoidance by Apple, Microsoft, and Caterpillar; undeclared UBS, LGT, and Credit Suisse accounts for wealthy U.S. clients; and tax shelter sales by professional firms, including KPMG. In 2014, Senator Levin retired from the Senate, and so did Ms. Bean. She is now co-director of the new Levin Center at Wayne Law School in Detroit.
Ms. Bean graduated Phi Beta Kappa from Wesleyan University in 1978, and received a law degree from the University of Michigan Law School in 1982. She served as a law clerk to the former Chief Judge of the U.S. Claims Court, Alex Kozinski, who later served as the Chief Judge of the Ninth Circuit Court of Appeals. She also worked for two years as a trial attorney with the U.S. Department of Justice Civil Frauds Section.
In 2013 and 2011, the Washingtonian magazine named her one of Washington’s 100 most powerful women. In 2010, Ms. Bean was selected by the National Law Journal as one of Washington’s most influential women lawyers..In 2015, she was included in the Global Tax 50, a list compiled by the International Tax Review of the year’s top 50 individuals and organizations influencing tax policy and practice.
French Economic Journalist
After having been in charge of studies at the French Development Agency (AFD), between 1987 and 1989, he joined Société Générale as a “senior economist” where he worked until 1993. He then became project manager at the Commissariat Général du Plan (now France Stratégie) until 1984. He then became editor-in-chief of the journal l’Économie politique and deputy editor-in-chief of Alternatives économique. He is now a columnist for Alternatives économique both on paper and on the web. In 2011, he began his participation in the program “On n’ête pas éco” on France Inter, where he debates every Saturday with Emmanuel Lechypre. In 2014, he became a book columnist for the program La librairie de éco on BFMBusiness. He writes a weekly video column on Xerfi Canal. His main research themes are international finance, tax havens, international political economy and development economics.
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.
Reporter, Journalist, l'OBS
Attendance to TaxCOOP2018: Rising star cocktail
Session: Panel of Experts: Cooperation and Tax Competition
Sophie Fay joined L’OBS (Le Nouvel Observateur at the time) in May 2008. She is editor in chief of the business section of this news magazine. L’OBS is the leading French weekly, with a circulation of half a million copies. Before joining Le Nouvel Obs, she worked two years at Le Figaro, for the business section, as editor in chief of the feature page, and spent nine years at Le Monde, as a reporter for the business section and for the political section. She started as a journalist for Option finance and Les Echos. She graduated from Sciences Po in Paris in 1988 and from the London School of Economics and Political Science in 1990.
Economist, The World Bank Group
Dr. Sebastian James, Economist, The World Bank Group
Dr. Sebastian James works for the World Bank group as a Tax Specialist. Apart from the Taxation, he has worked in cross-cutting areas with Investment Policy and Special Economic Zones. He has advised over 25 countries on the design of their tax policy and tax administration with emphasis on improving their investment climate. He is a former Indian Revenue Service officer and held senior positions in the India’s Tax Administration and Tax Policy between 1996 and 2002. In 2003, he completed the International Tax Program from Harvard Law School and subsequently completed his Masters in Public Administration in 2004 and PhD from Harvard University in 2007 with his research focusing on Tax Policy and Tax Administration in developing countries.
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.
Tax expert, Professor at Université de Sherbrooke and principal researcher at the Chaire de recherche en fiscalité et en finances publiques (CFFP), co-founder of TaxCOOP
Attendance to TaxCOOP2019; TaxCOOP2018; TaxCOOP2017; TaxCOOP2016; TaxCOOP2015: Competition and taxation: a look at the landscape-2015; Tax competition: an unleveled playing field for developing countries?-2016; Let’s start planning for the future-2017
Lyne Latulippe is a taxation professor at the University of Sherbrooke since 2013. She holds a law degree from the University of Montreal and a master’s degree in taxation from the Université de Sherbrooke. She worked for the tax department at Deloitte from 1995 to 2004, and then she completed a Ph.D. with the political science department at Concordia University. From 2006 to 2013, she was a taxation professor at ESG UQAM.
Her main research interests are the development and implementation of national and international tax policy, international tax governance and actors involved. She is an associate researcher for the Chaire de recherche en fiscalité et en finances publiques at the University of Sherbrooke and she has been involved in projects addressing tax fairness, aggressive tax planning and transfer pricing.
She authored and co-authored articles and book chapters and she regularly participates in conferences with a focus on political science and tax policy, in Canada and abroad.
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.
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.
Economist, Founder and Chairman of the Board of the Center for Freedom and Prosperity
Attendance to TaxCOOP2020; TaxCOOP2018; TaxCOOP2017; TaxCOOP2016; TaxCOOP2015: The debate-2020; The debate-2018; The debate-2017; The debate-2016; Corporate tax on trial-2015
Session: ISF Debate and After Movie Panel
Dan Mitchell is Chairman of the Center for Freedom and Prosperity, a pro-market public policy organization he founded in 2000. His major research interests include tax reform, international tax competition, the economic burden of government spending, and other fiscal policy issues.
Having also worked at the Heritage Foundation and Cato Institute, he has decades of experience authoring papers, writing editorials, working with the public policy community, and presenting the free-market viewpoint to newspaper, television, and radio media. Dan has spoken to a wide variety of groups in dozens of cities and more than 50 foreign countries. He also served on the editorial board of the Cayman Financial Review, and holds a Ph.D. in economics from George Mason University.
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.
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.
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”.
Master of Law student, Taxation option (LL. M.) at HEC Montréal
Gabriella Sobodker is a Master of Law student, Taxation option (LL. M.) at HEC Montréal
Nobel Prize, Former Chief Economist of the World Bank
Joseph Stiglitz was born in Indiana in 1943. Former chief economist of the World Bank (1997-2000), he currently teaches at the Graduate School of Business at Columbia University. In 2001, along with Akerlof and Spence, he received the 2001 Nobel Prize in Economics. A prolific researcher, Joseph Stiglitz has published numerous works in fields as diverse as labor economics, the credit market and industrial economics. He is with Akerlof and Spence the founder of the information economy, which earned him his Nobel Prize. Unlike the neoclassical economic approach which considers that economic agents have all the information they need to make decisions, Stiglitz is based on the – much more realistic – assumption of imperfect information. Concretely, economic agents are forced to make decisions in a situation of uncertainty. In some cases, people do not have the same amount of information – one may know more than the other – this is called information asymmetry. In particular, Stiglitz’s work led to a better understanding of the functioning of the credit market. After his stint at the World Bank, like the fiercely critical IMF, Stiglitz became interested in the issue of governance of the world economy. On the strength of his notoriety as a Nobel Prize winner, without being an alter-globalist, he vigorously denounced the liberal dogmatism of the major international institutions and advocated better regulation of globalization. More recently, Stiglitz reflected on the conditions for developing an alternative development indicator to gross domestic product (GDP). The commission that bears his name issued its report in September 2009.
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.
Associate professor at Vienna University of Economics and Business, Austrian and International Tax Law.
Associate professor at Vienna University of Economics and Business, Austrian and International Tax Law.
Scientia Associate Professor at the University of New South Wales School of Taxation and Business Law
Session: Contest toward a Green International Tax Reform
In 2020, Associate Professor Yan Xu participated in the documentary film Fast and Dangerous Race to the Bottom.