After the first two successful seasons of the research colloquium on global tax governance co-organised by GLOBTAXGOV and Martin Hearson of the International Centre for Tax and Development, we are seeking new submissions of abstracts to discuss early-stage original research on global tax governance from various academic disciplines.
The topic
Over the last decade, international and regional organisations, in addition to myriad non-state actors, have intensified their work on a quintessential issue of state sovereignty: taxation. On the one hand this can be attributed to the increasing internationalization of tax policy issues, fostered by an increasing economic integration and competition for capital by countries, as well as to the digitalization of business models – a situation that has led states to pursue more cooperation. On the other hand, international organizations have developed considerable agency on their own and sought to broaden the scope of their mandates, proposing deeper, more sovereignty-constraining cooperation, and encouraging more and more countries to join these reform efforts.
While some scholars principally focus on the international level to understand tax policy, others remain more cautious and still see a more important role for nation states and the domestic factors that influence their policy and administration. Clearly observable tensions have also led to normative discussions about what the scope of global tax governance should be and how international institutions should be designed. Global tax governance is increasingly researched in different scholarly disciplines such as law, political science, and economics. Yet, many open questions remain, and interdisciplinarity can be harnessed more systematically.
Format
As a participant, you may discuss, for example: research ideas that need to be transformed into concrete projects; data you collected but that you still need to be make sense of; research findings you wish to connect to more general debates in academia and society; arguments that you would like to refine through exposure to different academic disciplines.
We do not seek submissions of papers that are already very polished. Participation is open to both junior and senior scholars writing about global tax governance from any disciplinary perspective. We welcome both empirical and theoretical research, papers that critically discuss policies and arrangements, or proposals of new solutions.
Two presentation formats are possible:
- A full paper presentation lasts 20 minutes. Participants need to submit a paper 10 days before the session and 1-2 discussants will be invited to prepare specific comments.
- A flash presentation lasts 8 minutes. No full paper needs to be submitted beforehand.
Session dates (preliminary)
- Session 1: 23 March 2022, 14:30 CET / 13:30 BT / 13:30 UTC
- Session 2: 11 May 2022, 14:30 CEST / 13:30 BST / 12:30 UTC
- Session 3: 15 June 2022, 14:30 CEST / 13:30 BST / 12:30 UTC
Venue: ZOOM
Duration: 1.5 hours
How to participate
If you are interested in presenting your work in progress, please submit an abstract of 300-500 words by the 23rd of February 2022 to globtaxgov@law.leidenuniv.nl. Please also indicate whether you would like to give a full paper presentation or a flash presentation. Decisions will be communicated by the 2nd of March 2022. If you want to participate as discussant or participant, please send an email to globtaxgov@law.leidenuniv.nl.