Discussing Income Shifting @ From Panama to BEPS: Tax Evasion or Tax Avoidance Conference

This multi-disciplinary conference is sponsored by the Max Planck Institute for Tax Law and Public Finance, the Norwegian Centre for Taxation, and the University of Notre Dame. Notre Dame funding is provided by the Nanovic Institute for European Studies, Notre Dame International, and the Kellogg Institute for International Studies. Within this framework, I was invited to present my work “Income shifting as income creation? The intensive vs. extensive” (joint with Håkan Selin from IFAU, Sweden).