Taxation and Sustainable Development

Apr 25 2017 - 2:00pm
Oslo, Norway
Venue  Kjerka, Domus Media Vest
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Sustainable Market Actors for Responsible Trade (SMART) is organising this conference.

ABSTRACT

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?

“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?

SMART (Sustainable Market Actors for Responsible Trade) is convening a conference at Oslo University Faculty of Law on 25 April 2017 and welcomes contributions which map and/or critique the existing tax landscape from the perspective of sustainable development, or advance innovative tax and regulatory reform proposals with potential for greater policy coherence for development as an integral part of a shift towards sustainability.

We therefore invite applications to present papers on such topics as:

(1) Theoretical framings for the relationship between (i) tax systems, (ii) the behaviour of companies, consumers and investors, and (iii) sustainable development;

(2) Mapping and/or critique of

(i) existing features of tax systems which have sustainable development concerns as their underlying rationale,

(ii) features of existing tax systems which have adverse sustainable development impacts, or

(iii) on-going reforms to the tax environment insofar as they have positive, negative or neutral sustainable development impacts;

(3) Strategies and frameworks for integrating sustainable development concerns into tax policy-making;

(4) Opportunities for sustainable development-oriented interventions in the tax environment for companies, consumers and investors on national, EU, OECD and global levels;

(5) Approaches to integrating sustainable development concerns into the governance of companies’ tax functions.

We are particularly interested in contributions which recognise the sustainable development impacts of tax policy and corporate tax behaviour along global value chains.

Registration for the event is open for scholars of all disciplines and others interested in the topic, including students.

Registration is encouraged through this online registration form to secure a place at the Conference.

Photo: Kevin Spencer CC by-nc 2.0