Reimagining Global Tax Governance

Hosted by the Oxford University Centre for Business Taxation at the Saïd Business School, we invite papers on global tax governance for a 1-day conference to be held on Friday September 6, 2024. We particularly invite papers that cross disciplines, and welcome contributions from law but also political science, international relations, philosophy, economics, and sociology. 

Options for global tax governance are often presented as a forced choice between one of two options: the OECD or the UN. The OECD has traditionally been the leader in the area, albeit for a limited group of countries. In recent years this has expanded to include 140+ countries as part of the OECD/G20 Inclusive Framework on BEPS. Despite this development, over the past few months there have been efforts to shift leadership on these matters to the United Nations, partly based on arguments that the Paris-based organization fails to demonstrate true inclusivity and has not adequately met the needs of developing countries.

But the future of international tax governance is not necessarily bipolar, and the current state of affairs – as international tax policymakers consider the possible scope of a UN tax convention framework – presents a unique opportunity for rethinking the objectives, structure and substance of multilateral organizations focused on taxation. In undertaking this endeavour, the input of experts from a broad range of disciplines is critical.

Proposals for papers on these and other topics relating to global tax governance are welcome from both academics and those working in tax policy and global governance in government and civil society. Call for papers now closed. 

This is a read-ahead conference, and we plan to assign commentators to the selected papers. Thus, we ask that completed papers will be submitted by August 23, 2024.