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The Interlinking between Taxation, Citizenship, and Democracy

BI Tax and Fiscal Policy Research Centre hosts a Workshop May 8th. The workshop and publication strive for a multidisciplinary approach and thought-provoking ideas on the theme.

Monday
08
May
  • Starts:08:30, 8 May 2023
  • Ends:19:00, 8 May 2023
  • Location:BI - campus Oslo
  • Contact:Yvette Lind (yvette.lind@bi.no)

In contrast to general legal scholarship, formal citizenship has not been of particular interest to tax scholarship. International tax scholars have primarily studied the role of citizenship when determining tax nexus, often leaving out other factors such as economic allegiance.

More recent research has broadened the scope through, for instance, the inclusion of cross-border mobility effects other than tax allocation. The overall aim is to contribute to scholarship through a narrative emphasizing the importance of taxes for the functioning of democracy.

Taxes may on the hand be considered as a tool for competition and discrimination and can conversely promote democratic inclusion or exclusion. The latter is evident when, for instance, considering that political power and democratic accountability has been historically associated with property ownership and tax payment while currently being allocated in accordance with citizenship.

We plan to publish accepted papers presented at the workshop in an edited monograph (after review procedures).

 

The workshop is as a closed event and not open for the general public. But, there may be exemptions. The organisers are open to accept you as a non-active participant if you feel you have a background and/or work  with related issues and your participation in the workshop would benefit you or the participants. If you want to discuss the possibility to attend, please send Professor Yvette Lind an email at yvette.lind@bi.no.

Programme

  • Time
  • Title

  • Registration

    Registration, coffee and snacks

  • Welcome

    Welcome by Prof. Yvette Lind, BI Norwegian Business School

  • Session 1:

    Contemporary Challenges linked to Democratic Capitalism

  • Session 2:

    Philosophical Perspectives on Democracy and Taxation

  • Lunch

  • Session 3:

    Anthropological, and Political Perspectives on Taxation, Citizenship, and Democracy

  • Session 4:

    Structuring and Administrating the Tax System

  • Coffee and cake

  • Session 5:

    The International Tax Dimension on Taxation, Citizenship, and Democracy

  • Session 6:

    Taxation, Citizenship, and Democracy from a Comparative Lens

  • Dinner

See the full programme here (pdf.)