Research Colloquium on Global Tax Governance – Spring 2022

When:
29/06/2022 @ 14:30 – 16:00
2022-06-29T14:30:00+02:00
2022-06-29T16:00:00+02:00
Where:
Online

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.

Program

Session 1: 23 March 2022, 14:30 CET / 13:30 GMT / 13:30 UTC

  • Noam Noked: International Response to the U.S. Tax Haven (full paper)
    • Discussed by: Lukas Hakelberg and Irma Mosquera
  • Federica Casano: The EU Tax Haven Blacklist (flash presentation)
  • Hedvig Lärka: Capital Flight as Creature of Sovereignty: A Posthumanist Approach to Corporate Income Taxation and the ‘Global Tax Base’ of Pillar II (flash presentation)

Session 2: 11 May 2022  (Postponed to 29 June) 14:30 CEST / 13:30 BST / 12:30 UTC

  • Sergio Chaparro-Hernandez: Transnational politics of inequality: the role of civil society in addressing climate and economic injustices through international taxation reform (flash presentation)
  • Sara Jespersen: The role of corporate responsibility in the public and private governance of corporate tax (flash presentation)
  • Débora Uébe Mansur: Value Creation, Value Capture, and Value Extraction. What Theory for a new international tax system? (full paper)
    • Discussed by: Clair Quentin, Allison Christians

Session 3: 15 June 2022, 14:30 CEST / 13:30 BST / 12:30 UTC

  • Florian Dierich: The Taxonomy of EU Tax Regulation (flash presentation)
  • Stefanie Geringer: Changes in treatment and tone in the EU’s external fiscal policy in comparison to the
    OECD’s approach (flash presentation)
  • Diederik Stadig: The Unintentional Creation of a Tax Haven. How the Dutch ruling practice was created, continued, and eventually cracked down on (full paper)
    • Discussed by: Henk Vording

Session 4: 13 July 2022, 14:30 CEST / 13:30 BST / 12:30 UTC

  • Michael Waibel: What’s in an exemption? The Financial Services Exemption from the Global Minimum Tax (flash presentation)
  • Luisa Scarcella: Mission-oriented R&D Tax Incentives (flash presentation)
  • Jennifer Farrell: Re-evaluating the International Tax-Trade Intersection Through a Broader Lens (full paper)
    • Discussed by: Julien Chaisse

Venue: ZOOM

Duration: 1.5 hours

How to participate

The current call for papers is closed. A new call will open this summer. If you want to participate as discussant or participant, please send an email to globtaxgov@law.leidenuniv.nl.

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:

  1. 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.
  2. A flash presentation lasts 8 minutes. No full paper needs to be submitted beforehand.

 

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