Tax Law and Development Workshop

The book Tax Law and Development will bring together innovative legal scholars to engage critically with economic, political, social and institutional approaches to tax and development from a range of perspectives.

The main goal of tax reform in the context of economic globalization, in particular in so-called developing countries, has been to generate development by encouraging foreign direct investment into and exports from a market economy, partly through shifting the tax burden to domestic consumption. A second goal has been to increase tax revenues of developing country governments so as to fund development in particular the millennium development goals. However, difficulties – many argue widespread failure – to achieve sustainable economic development in general and successful tax reform in particular has been acknowledged and discussed by many in recent years. It has become increasingly clear that the factors that affect the process of development are genuinely complex and diverse. Ultimately, sustainable tax law reform requires the continual (re)negotiation of a ‘fiscal compact’ about the fairness of tax law. A range of alternative approaches to tax law and development emphasize patience, diversity, a trial-and-error approach, transparency, legitimacy or “ownership” and constant evaluation.

Draft papers and general issues on tax law and development will be discussed at the Workshop to be held at IDEFF, University of Lisbon, Portugal on 29-30 June 2011.

Organizers:  IDEFF http://www.ideff.pt/ini_detail.php?zID=25&aID=346
                      Universidade de Melbourne http://tax.law.unimelb.edu.au/go/news-and-events/tax-law-and-development-workshop-/index.cfm
                      Universidade da Florida http://www.law.ufl.edu/