At this conference, panelists will consider the distinguishing characteristics of “tax haven” countries, the use of tax havens by U.S. and foreign investors, and the economic impacts of tax havens on high-tax countries. Unilateral and multilateral policy responses will be discussed, including presentations by Bill Thomas, chairman of the U.S. House Ways and Mean Committee; Jeffrey Owens, director of the Organisation for Economic Co-operation and Development’s Center for Tax Policy and Administration; and Michel Aujean, the European Commission’s director for tax policy.