The Changing Shape of Tax Avoidance

On 6 May 2016, the Journal of Tax Administration held a symposium titled "The Changing Shape of Tax Avoidance" at Friends House, 173 – 177 Euston Road, London, NW1 2BJ.

The discourse around tax avoidance has undergone significant change in recent years in the UK and elsewhere. Heightened media attention and public awareness have led to closer scrutiny of questions such as:

  • What is tax avoidance?
  • Who facilitates tax avoidance?
  • Who engages in tax avoidance?
  • How can tax avoidance be managed by tax authorities?

Speakers

  • Federica Bardini - The “Ius Commune Europeum” on the Tax Avoidance
  • Shu-Chien Chen - The Common Pattern of the “Tax Avoidance Concept” in the EU and USA
  • Allison Christians - Tax Avoidance in a World of Aggressive Tax States
  • David Duff - Tax Avoidance - Causes, Consequences and Responses
  • Maya Forstater - Can Stopping 'Tax Dodging' by Multinational Enterprises Close the Gap in Development Finance?
  • David Quentin - Tax Risk Mining and Corporate Responsibility for Human Rights
  • Matthew Rablen - Optimal Income Tax Enforcement in the Presence of Tax Avoidance

Organisers

  • Lynne Oats, Managing Editor, JOTA, University of Exeter
  • Nigar Hashimzade, Managing Editor, JOTA, University of Durham