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.

Programme

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)

Dr Stefan Speck, European Environment Agency: Environmental taxation – a means for catalysing the transition to a green economy and support for sustainable Development

Discussion

11:00 Short break (15 minutes)

11:15   Session 2: Sustainable development and the tax behaviour of capital. Chair: Linn Anker-Sørensen

Matti Ylönen, University of Helsinki: Who’s to blame for the money drain?

Kim Willey, University of Cambridge: Taxing for the Long-Term: Using Tax Policy to Encourage Sustainable Long-Term Corporate Value Generation and Reduce Stock Market Short-Termism
David Quentin, Tax Justice Network: Corporate tax policies and the deliberate creation of sustainable development risk
Discussion

13:00   Lunch

14:00   Session 3: Sustainable Development & tax policy. Chair: Jukka Mähönen

Policy Analyst Jill Atieno Juma, CUTS International: Revenue Implications of Trade Liberalisation in East Africa
Alhassan Atta-Quayson, University of Education, Winneba: Africa Mining Vision Gap Analysis and Mapping Study for Ghana and ECOWAS Region
Discussion

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
Discussion

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.

Conference papers

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Contact

Jukka Mähönen

 

Published Nov. 9, 2016 2:15 PM - Last modified Aug. 10, 2021 10:26 AM