Taxes and Inequality

This research project seeks to analyse and address critical issues at the intersection of taxation, inequality, and ageing, with a particular focus on Portugal within a broader international context. By conducting comprehensive scientific research and disseminating findings through academic publications and conferences, the project aims to provide a nuanced understanding of the challenges posed by these issues and propose actionable solutions to address them.

The project is structured around two core objectives.:

1. The first is to analyse the state of the art regarding taxation and inequality, exploring how tax policies contribute to or mitigate economic disparities.
2. The second focus area is the relationship between taxation and ageing, a pressing concern given the demographic shifts affecting many societies, including Portugal.

The project will examine the unique fiscal implications of an ageing population, addressing the specific tax treatments applicable to older age groups and their impact on economic sustainability. This includes a critical evaluation of public expenditure through the lens of public finances, considering how the fiscal needs of an ageing society align with the taxation burdens placed on younger generations.

A pivotal component of this research is the upcoming publication of a book titled Tributação e Envelhecimento (Taxation and Ageing), scheduled for release by Almedina in September 2024. This work will explore the intersection of ageing and taxation in depth, with a particular focus on the contrasts between the fiscal contributions and benefits associated with older and younger populations. The publication aims to contribute significantly to academic and policy discussions, serving as a foundational text for further research and debate.

To foster engagement and collaboration, the project will organise a National Conference in January 2025, providing a platform to discuss the findings within the Portuguese context. This event will bring together academics, policymakers, and other stakeholders to explore innovative approaches to addressing taxation and ageing at the national level. Building on this momentum, an International Conference will follow in early 2025, where these findings will be examined from a global perspective. The international conference will encourage the exchange of best practices, promote cross-border collaboration, and situate Portugal’s challenges and solutions within a broader international dialogue.

By combining rigorous research, academic dissemination, and collaborative discussions, this project seeks to advance understanding and generate impactful solutions to some of the most pressing fiscal and demographic challenges of our time. It aspires to influence public policy, foster equitable taxation practices, and contribute to the development of sustainable fiscal strategies for ageing societies. Through its scholarly outputs and events, the project will provide a valuable resource for academics, policymakers, and practitioners working to address the intersection of taxation, inequality, and ageing both in Portugal and globally.

Results

Edited book: Palma, C. C. & Paz Ferreira, E. (Coord.) (2024), Tributação e Envelhecimento, Coimbra, Almedina. (https://www.almedina.net/tributacao-e-envelhecimento-1723514458.html)

Conference: Taxes and ageing, January 14, 2025: https://www.cideeff.pt/en/news/conference-taxation-and-ageing/6338/