My joint paper with H. Selin (IFAU) has just been accepted for publication in the Journal of Public Economics. It addresses income shifting – one of the key questions when thinking about the design of a tax system as a whole. We study a simple economy, involving a benevolent policy-maker and a population of agents […]
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 […]