AK 06: Tax evasion
Resistance to taxation, shadow economies and corruption: these are phenomena which may occur individually and differ in terms of extent and nature, but they may also be mutually causal and exponentially cumulative. They pose a constant challenge to societies both as regards the latter s threshold of passive acceptance and their potential to actively change matters. Ignoring these phenomena would ultimately mean leaving them to be determined by the market , which would, in the end, make the rule of law and (even) neo-liberal principles obsolete. Or has such a market already become reality, and are individual rules at the national level obsolete and ineffective in any case due to globalisation?
| |||||
| |||||
| |||||
| |||||
|
John CHRISTENSEN
Director, Tax Justice Network International Secretariat, London
Trained as a development economist. Has worked as an adviser to a variety of governmental and non-governmental agencies. Several periods of employment in private sector financial organisations, including offshore trust administration. | |
1987-1998 | Economic adviser to the government of Jersey. Subsequently advised Oxfam on their report on "Releasing the hidden billions for development". |
2002 | Took a lead role in founding the Tax Justice Network, the leading civil society organisation combating illicit financial flows and abusive tax practices. |
Regularly comments on international financial issues on BBC, in the Financial Times, The Guardian and other international media. |
Dr. Wolfgang HETZER
Advisor Anti-Corruption to the Director General, European Anti-Fraud Office (OLAF), Brussels
1972-1977 | Study of law at the University of Göttingen, First Judicial State examination |
Worked as a junior barrister in Germany and Brazil | |
1979 | Second Judicial State Examination |
1982 | PhD at the University of Saarbrücken |
1983 | Joined the Federal Tax Administration of Germany. Over the last twenty five years Dr. Hetzer has been responsible for numerous tasks. He was Head of Unit in the Federal Tax Administration, law clerk at the Federal Supreme Tax Court and a senior officer in the Federal Ministry for Research and Technology in Bonn. Following the Reunification of Germany Dr. Hetzer was appointed Deputy Head of the Tax Division in the Ministry of Finance in Potsdam (State of Brandenburg) |
1992-1997 | Legal adviser to the Federal Parliament of Germany on issues such as Organized Crime, Tax Evasion, Money Laundering, Police, Secret Services and other security matters |
Before joining the European Anti-Fraud Office (OLAF) Dr. Hetzer was responsible for supervising the Intelligence Services in the Federal Chancellery in Berlin He is now serving as the Adviser to the Director General of OLAF (Anti-Corruption). |
Dr. Anneliese ROHRER
Columnist, daily newspaper "Die Presse"; Lecturer, School of Journalism, Vienna
1971-1974 | Lecturer, University of Auckland, New Zealand |
1974-1986 | Political Journalist, "Die Presse" |
1986-2001 | Head of Department, Domestic Affairs, "Die Presse" |
2001-2005 | Head of Department, International Affairs, "Die Presse" |
Dipl.-Vw. Mag. Dr. Friedrich SCHNEIDER
Chair, Department of Economics, Johannes Kepler University Linz
1970-1977 | Studium der Volkswirtschaftslehre an der Universität Konstanz |
1977 | Promotion an der Universität Konstanz zum Dr.rer.soc. |
1975-1976 | Forschungsaufenthalt an den Universitäten Yale und Princeton und am Public Choice Center, University of Virginia in Blacksburg |
1976-1981 | Wissenschaftlicher Assistent am Institut für Empirische Wirtschaftsforschung, Universität Zürich |
1982 | Visiting Associate Professor an der Volkswirtschaftlichen Fakultät der Universität Stockholm |
1983 | Habilitation an der Universität Zürich |
Mag. M.Sc. Martin KREUTNER
Dean and Executive Secretary, IACA - International Anti Corruption Academy, Laxenburg
Mr. Kreutner is Dean and Executive Secretary of the International Anti-Corruption Academy (IACA). He was Director of the Austrian Federal Bureau for Internal Affairs and President of the European Partners against Corruption (EPAC/EACN) network. He extensively lectured worldwide on anti-corruption, international humanitarian law, and security topics. He is/was member of several international boards and a senior reviewer for the United Nations, the Council of Europe, OECD, Transparency International, and the World Bank. He holds a Master in Law from the University of Innsbruck and a Master in Policing and Public Order Studies from the University of Leicester. |