Tax law and development - an online discussions workshop series

  

Hosted by:  

Professor Tsilly Dagan, Oxford University Faculty of Law

Professor Miranda Stewart, Melbourne Law School, University of Melbourne

Professor Yariv Brauner, Levin College of Law, University of Florid

The task of financing for development, mostly with taxes, remains of critical importance to the world, but has fallen off the agenda during the current era of COVID-19. The 2021 Financing for Sustainable Development Report warns that COVID19 could lead to a lost decade for development. At the same time, the Inclusive Framework and Global Forum, together with other international organisations, are working towards a new consensus on international tax.   

This project aims to reinvigorate scholarly analysis of tax law and development, focusing on intersections and challenges of domestic and international tax law in the global context of the Sustainable Development Goals (SDGs), and in the broader institutional context of governing the state, public finance and budgeting for justice and economic development. This series of informal online workshop invites scholars from around the world working on different aspects of tax law, public finance and development to present and participate in discussion.  

This session will focus on the “ought” question, that is, on how should a just global tax system be designed. The session will build on ideas of global justice and sustainable development to explore the duties imposed on states and international institutions (existing and emerging ones): we will ask whether there are duties of justice between developed and developing countries, and if so, what are their boundaries; we will explore the duties of states vis a vis their own constituents and the constituents of other states; and we will interrogate the (justice based) limitations on international organizations (existing and emerging ones), and consider the potential opportunities in  creating new sustainable and justice-promoting frameworks for tax and development.

We have limited number of places available, if you wish to attend this session, please email Professor Tsilly Dagan

Leader:

Tsilly Dagan

University of Oxford

Panelists: 

Ana Paula Dourado

Lisbon University

Peter Hongler

St. Gallen

Daisy Ogembo

University of Oxford

Ivan Ozai

Osgood Hall Law School, York University

Alice Pirlot

University of Oxford