The research colloquium on global tax governance co-organised by GLOBTAXGOV and the ICTD goes into its fourth season! We are inviting new submissions of abstracts to discuss early-stage original research on global tax governance from various perspectives.
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 internationalisation of tax policy issues, fostered by an increasing economic integration and competition for capital by countries, as well as to the digitalisation of business models – a situation that has led states to pursue more cooperation. On the other hand, international organisations 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, sociology, political science, and economics. Yet, many open questions remain, and interdisciplinarity can be harnessed more systematically.
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 14 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 and program (potentially subject to change)
Wednesday, 28 September 2022, 14:30 CEST / 13:30 BST / 12:30 UTC
Full paper: Margarita Lopez Forero, “how multinational enterprises’ (MNEs) presence in tax havens translates into a strong decline in firms’ total wage bill in France”
Discussants: Adrienne Lees, Institute of Development Studies and Suranjali Tandon from the National Institute of Public Finance and Policy in India
Flash presentation 1: King Carl Tornam Duho, “Transfer Pricing, Earnings Management and Corporate Governance amongst Multinationals: Evidence from Ghana”
Flash presentation 2: Dmitry Erokhin, “The effect of the termination of a tax treaty”
Wednesday, 2 November 2022, 14:30 CET / 13:30 GMT / 13:30 UTC
Flash presentation 1: Leyla Ates, “the role of domestic courts in addressing the global challenge of BEPS”
Flash presentation 2: Augustin Kafando, “Effectiveness of investment tax incentives in Burkina Faso: an ex ante evaluation”
Wednesday, 14 December 2022, 14:30 CET / 13:30 GMT / 13:30 UTC
Full paper: Manon François, “to which extent the complexity of multinationals’ ownership structure serves tax avoidance”
Flash presentation 1: Diederik Stadig, “why the Netherlands became a tax haven and Denmark did not”
Flash presentation 2: Tyler Ditmore, “The Unintended Dangers of Tax Cooperation: How Countries Use the Common Reporting Standard”
Wednesday, 25 January 2023, 14:30 CET/ 13:30 GMT /13:30 UTC
Full paper: Manchuna Shanmuganathan, “Inclusive Global Tax Governance in Digital Era”
Flash presentation 1: Vita Apriliasari, “Inter-nation equity in the international taxation reform: a critical review of Two-Pillar Solution”
Flash presentation 2: Francis Kairu, “why countries like Nigeria despite having the biggest population in Africa and having known natural resources like oil and gas continue collecting less revenue compared to other countries like Kenya”
Duration: 1.5 hours