The CBT welcomed academics from around the world for the Reimagining Tax Governance. The conference took place in person and was funded by PwC.
The conference included papers exploring theoretical and practical questions, including questions relating to the goals of global tax organisations, decision-making in global tax organisations, regional considerations, and the different actors in international tax governance.
Programme
09:00 – 09:30 Registration
09:30 – 10:30 Session 1: Goals of Global Tax Organisations
Chair: John Vella (University of Oxford)
Presenters:
Mindy Herzfeld (University of Florida) Global Tax Governance: Models for International Tax Coordination
Alice Pirlot (Geneva Graduate Institute) International Organisations & Tax Law Making
Discussant: Ivan Ozai (York University)
10:30 – 11:00 Coffee Break
11:00 – 12:30 Session 2:Decision Making in Global Tax Organization
Chair: Philip Baker KC (Field Court Tax Chambers and University of Oxford)
Presenters:
Michael Lennard (University of Oxford) Decisions about decisions - decision-making options in multilateral tax norm
setting and their likely impact.
Jeroen Lammers (Copenhagen Business School) A new governance structure for the global tax debate
Roberto Ramos Obando (Max Planck Institute) Effective Participation and Free Riding through Global Tax Initiatives:
A Central American Perspective
Discussant: Diane Ring (Boston College) & Eduardo Baistrocchi (LSE Law School)
12:30 – 13:30 Lunch
13:30 – 14:30 Session 3:Panel discussion on Interdisciplinary Approaches
Chair: Martin Hearson (Institute of Development Studies)
Panellists: Muhammad Ashfaq Ahmed (Federal Board of Revenue, Pakistan) Rasmus Corlin Christensen (Copenhagen Business School) Lukas Hakelberg (Leuphana University Lüneburg) Katharina Kuhn (London School of Economics and Political Science)
14:30 – 15:30 Session 4:Choices for individual countries
Chair: Giorgia Maffini (PwC)
Presenters:
Vasiliki Koukoulioti (Queen Mary University) Forum shopping in international tax and developing countries
Jeremiah Coder A Regional Free Trade Approach to Global Tax Issues
Discussant: Joanna Stark (Max Planck Munich)
15.30 – 16.00 Break
16:00 – 17:30 Session 5:Regional Considerations
Chair: Michael Devereux (University of Oxford)
Presenters:
Badriyya Yusuf (Queen's University) Transforming Global Tax Governance: African Agency in the Evolving Global
Digital Tax Landscape
Afton Titus (University of Cape Town) Charting a New Course in Global Tax Justice: Africa’s Role in a Proposal
for an Inclusive and Equitable International Tax Forum
Jia Hui Yap (National University of Singapore) Equitable tax environment - perspective from Asian economies
With Christopher Gee
Discussant: Reuven Avi-Yonah (University of Michigan) & Daisy Ogembo (Birmingham Law School)
17:30 – 18:30 Drinks
Organisers
Tsilly Dagan (Oxford)
Mindy Herzfeld (Florida)
Martin Hearson (Institute for Development Studies)
John Vella (Oxford)
PwC provided generous a donation to support the running of this conference.
