Taxation and Sustainable Development
In order to secure the social foundation for people today and in the future, radical changes both to business behaviour and to the global distributional landscape are required. Tax systems are a recognised force for both behavioural change and redistribution. Are tax systems responding, however, to these needs?
How can sustainable development concerns be integrated into tax policy-making?
“Green tax” regimes exist, of course, but do they work and are they enough? What are their impacts along global value chains? What barriers to sustainable business exist in the way market actors are taxed outside such regimes, and in the way market actors respond to tax systems generally? Are the outcomes of the OECD’s “Base Erosion and Profit Shifting” project, and instruments such as the EU’s Anti-Tax Avoidance Directive, enough to stall the flow of untaxed corporate profits from developing countries? More generally, how can tax policy become a positive driver for sustainable development? How can sustainable development imperatives be integrated in tax policy-making on the level of individual states, at EU-level, and globally? These are some of the questions the Taxation and Sustainable Development Conference aims to address when conveining an international and interdisciplinary group of scholars to Oslo University Faculty of Law on 25 April 2017.
Tuesday, 25 April
8:30 Registration, tea and coffee
9:00 Beate Sjåfjell: Welcome and setting the scene: Taxation as part of SMART project
9:30 Session 1: Tax and environmental sustainability. Chair: Beate Sjåfjell
|Alexander Ezenagu, McGill University: Carbon Taxation as a Tool for Sustainable Development in Africa (via Skype)|
11:00 Short break (15 minutes)
11:15 Session 2: Sustainable development and the tax behaviour of capital. Chair: Linn Anker-Sørensen
14:00 Session 3: Sustainable Development & tax policy. Chair: Jukka Mähönen
15:15 Short break (15 minutes)
15:30 Session 4: Tax as a global system
|Dr. Giedre Lideikyte-Huber, University of Geneva: Economic incidence of the corporate tax (Skype)|
|Jussi Jaakkola, University of Turku: Fiscal Interdependence and Constraints on National Traditions of Tax Law|
16:45 Wrap-up and Concluding remarks
17:00 Social event/ Drinks Reception
How to register?
Registration for the event is open for scholars of all disciplines and others interested in the topic, including students. Register here by Tuesday 18 April.