Tax stands at the core of state sovereignty, affecting markets, society, and taxpayers' daily lives. Tax scholarship involves big questions of justice and efficiency, alongside question of regulatory design and enforcement. Dramatic changes over the past few years on national, regional, and global levels have yielded substantial challenges for tax law and policy. With these developments, tax scholarship has moved beyond the state to consider cross border and international perspectives to the design of effective, efficient and just tax mechanisms.
The Tax Law Research Group brings together members of the Oxford academic community – in law as well as other disciplines, and serves as a hub for interactions with researchers and institutions world-wide.
In an environment of increasing academic specialization, Oxford-Virginia Legal Dialogs seeks to build bridges across academic disciplines by introducing a new kind of workshop. For each session, a tax scholar will select a non-tax, but law-related, work that is prominent in its own field and explain how the work is relevant to the study of taxation. The author of the work will then respond before we open the session to questions and discussion by workshop attendees. The series is sponsored by the University of Oxford Faculty of Law and the Virginia Center for Tax Law at UVA.
Legal scholars of international taxation increasingly focus on considerations of justice. Domestic duties of distributive justice are being challenged by the inability of states to collect tax revenues in a competitive global world. Gaps between rich and poor countries add another dimension to the debate, raising questions as to the duties that rich countries may have in narrowing these gaps. These conundrums invite rethinking of the governance of international taxation, its mechanisms, and its institutions. This interdisciplinary series of online workshops brings together scholars engaging in law, political science, and political philosophy to discuss international tax governance and justice.
What is OMG?
On behalf of the Oxford University Centre for Business Taxation, University of Michigan, Massachusetts Institute of Technology, Max Planck Institute for Tax Law and Public Finance, and Georgetown University Law Center, we are excited to announce the OMG Transatlantic Tax Talks. (Why OMG? Oxford-Michigan-MIT-Munich-Georgetown.)
This speaker series will be taking place on Zoom over the 2021-2022 academic year. It will be an interdisciplinary series, with experts in taxation from law, economics, and accounting presenting their work.
The Group provides an informal forum for the discussion of tax law, tax policy and tax theory. They meet (face to face or online) a couple of times each term to discuss tax related papers from multiple perspectives, including doctrinal, economic, social, comparative and historical. The group offers an opportunity for visiting academics, Faculty members and graduate students to present their work - at various stages - to fellow students and academics.
|Today, tax law research is conducted both within the Faculty of Law and at the Oxford University Centre for Business Taxation at the Saïd Business School. The Centre provides independent research on fundamental issues in business taxation as well as engaging in debate on specific policy issues. The Law Faculty has played a key role in establishing the Centre and continues to participate as a partner in this venture.|