May 12, 2015 Tax Foundation Forum: Making Sense of Profit Shifting Erik Cederwall Erik Cederwall Print this page Subscribe Support our work Making Sense of Profit Shifting is an interview series that aims to advance and cultivate a more informed discussion of a tax policy topic. Tax Foundation Forum aggregates the latest research and thinking through a set of interviews with leading scholars, policy experts, and practitioners. With its focus on the profit shifting phenomenon, this year’s edition of Tax Foundation Forum seeks to make sense of an issue that has significantly influenced the international tax debate as well as the U.S. corporate tax reform debate. A policy-relevant topic that has received unprecedented attention in the public discourse, profit shifting is directly related to issues concerning taxation and tax planning of multinational firms. As this debate unfolds – in the U.S. as well as internationally – Making Sense of Profit Shifting aims to provide context on the topic of profit shifting by surveying leading tax scholars, practitioners, and policy experts. We hope the interview series provides a current and holistic examination of the phenomenon from an academic, practical, and policy perspective. The series discusses a number of underlying themes: (1) What is actually known about profit shifting and which areas remain ambiguous; (2) the drivers and mechanics of profit shifting; (3) the magnitude and directional trend of profit shifting; (4) missing pieces for a better understanding of profit shifting; (5) solutions to profit shifting, with a focus on the feasibility or desirability of multilateral cooperation; and (6) the status quo and future of the corporate income tax and international taxation. Making Sense of Profit Shifting features 18 participants that each have a unique viewpoint and understanding of profit shifting. The interviews will be published daily over the next couple weeks, starting on May 13th. Making Sense of Profit Shifting Participants Interview Kimberly Clausing Thormund A. Miller and Walter Mintz Professor of Economics Reed College May 13 Mihir Desai Mizuho Financial Group Professor of Finance at Harvard Business School and Professor of Law at Harvard Law School Harvard University May 13 Dhammika Dharmapala Professor of Law University of Chicago Law School May 14 Edward Kleinbard Theodore Johnson Professor of Law and Business University of Southern California, Gould School of Law May 15 Lars Feld Chair, Economic Policy and Constitutional Economics Albert Ludwigs University of Freiburg May 18 Jack Mintz Director and Palmer Chair in Public Policy University of Calgary, School of Public Policy May 19 Kevin Markle Assistant Professor of Accounting The University of Iowa, Tippie College of Business May 20 Scott Dyreng Associate Professor of Accounting Duke University, The Fuqua School of Business May 21 Pascal Saint-Amans Director, Centre for Tax Policy and Administration Organization for Economic Cooperation and Development May 22 Douglas Shackelford Dean and Meade H. Willis Distinguished Professor of Taxation University of North Carolina at Chapel Hill, Kenan-Flagler Business School May 28 Manal Corwin National Service Line Leader for International Tax and Principle-in Charge of Washington National Tax-International Policy KPMG May 29 Harry Grubert Senior Research Economist U.S. Treasury, Office of Tax Analysis June 1 Nadine Riedel Professor of Public Finance and Economic Policy Ruhr University Bochum June 15 Pam Olson Deputy Tax Leader and Washington National Tax Services Practice Leader PwC June 18 Thomas Neubig Deputy Head of Tax Policy and Statistics Division OECD, Centre for Tax Policy and Administration June 19 Victoria Perry Assistant Director and Division Chief, Tax Policy International Monetary Fund June 22 Kenneth Klassen Deloitte Professor and Director of Waterloo Centre for Taxation in a Global Economy University of Waterloo June 24 Gary Hufbauer Reginald Jones Senior Fellow Peterson Institute for International Economics August 3 All interviews were conducted by Tax Foundation Taxes and Growth Fellow, Erik Cederwall. The interviews are edited for length and clarity. Banner image attribution: 2018 International Tax Competitiveness Index Topics Center for Federal Tax Policy Center for Global Tax Policy Business Taxes Corporate Income Taxes International Taxes Tags Base Erosion and Profit Shifting (BEPS)
