Tax in Politics, Politics in Tax
91探花视频 Tax and Fiscal Policy Centre is organising a workshop about tax and politics.
- Starts:09:00, 23 May 2025
- Ends:17:00, 23 May 2025
- Location:91探花视频 - campus Oslo, A2-Blue 4
- Enrolment deadline:22.05.2025 00:00
- Contact:Yvette Lind (yvette.lind@bi.no)
Taxation is essential for the functioning of our modern states as it funds the maintenance of law and security, collective decision-making, provision of public goods and services, and redistribution. In short, no government or state can survive without taxation. This is apparent when considering the Nordic welfare states. Given this importance, the design and execution of taxes are fundamental. Moreover, taxation encompasses the relationship between individuals, governments, and public policy and thus naturally concerns various disciplines such as economics, politics, and law. Taxes have been extensively studied by these disciplines but rarely collectively, despite the apparent benefits of doing so. In addition, the actual making of taxes through tax laws and tax policies is of great interest to both legal scholars and legal practitioners when they apply and interpret these tax laws. Despite this apparent linking and importance, the political aspects of tax laws are often left out of tax studies done by legal scholars.
Consequently, 91探花视频 Tax and Fiscal Policy Centre at 91探花视频 Norwegian Business school is organising a workshop as a recognition of this research gap and the growing need to consider taxation in a more holistic fashion, especially in light of ongoing global and local developments.
The workshop gathers scholars from various disciplines and jurisdictions with the purpose of advancing the interlinking of political economy and tax law as a recognised and progressively growing research field. We plan to publish accepted papers presented at the workshop in an edited monograph edited by Yvette Lind and James Alm and published in the EUP Comparative and Critical Tax Studies book series in the second half of 2026. More information: .
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 e-mail at yvette.lind@bi.no.
Programme
- Time
- Title
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Registration with coffee and lighter snack
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Welcome
By Yvette Lind, Professor, Department of Law and Governance at 91探花视频 (Norway)
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Keynote: What do we want a Tax System to do?
By James Alm, Professor emeritus of Economics at Tulane University (United States)
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Session 1 – Our Tax Systems (“Structure”)
Legality and legitimacy in tax law-making: materialism required? (online presentation)
- Presenter: Dr. Sam van der Vlugt, Research Associate at IBFD Academic and Assistant Professor of Tax Law, Erasmus University Rotterdam (the Netherlands)
- Discussant: Yvette Lind, Professor of Law at 91探花视频 (Norway)
The Limits of Tax: On the Need for a Comprehensive Approach to Fiscal Policy (online presentation)
- Presenter: Natalia Pushkareva, affiliation forthcoming (starts new position at UN in April)
- Discussant: Yvette Lind, Professor of Law at 91探花视频 (Norway)
Tax Principles – Intrinsically tied to market theories?
- Presenter: Ana-Lena Scherer, Research assistant, University of Duisburg-Essen (Germany) and Ute-Schmiel, Professor, Chair of Business Taxation, University of Duisburg-Essen (Germany)
- Discussant: Yvette Lind, Professor of Law at 91探花视频 (Norway)
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Lunch
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Session 2 – Budgetary and Political Considerations (“Power”)
Of Rabbits and Hats: The UK Budget Process and Its Place in the Political Economy of the British Tax System
- Presenter: Sam Sherwood, Ph.D. student at Brunel Business School (United Kingdom)
- Discussant: Tba
The Foundations of Tax Policy for Henry George: Unearned Income and Democracy
- Presenter: Clinton Wallace, Professor of Law at Joseph F. Rice School of Law, University of South Carolina (United States)
- Discussant: Tba
Cuban Gambits/Cuban Missiles: The Hidden History of Global Tax Politics
- Presenter: Steven Dean, Professor of Law at Boston University School of Law (United States)
- Discussant: Tba
Insiders, Outsiders, and Those in Between. A tax scholarly outlining of the legal opportunities and boundaries pertinent to cross-border mobility of individuals
- Presenter: Yvette Lind, Professor of Law at 91探花视频 (Norway)
- Discussant: Tba
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Coffee and cake
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Session 3 – Tba (“Redistribution”)
The Use of Tax Expenditures to Deliver Government Sustainability Principles
- Presenter: Kerrie Sadiq, Professor, QUT Business School, Queensland University of Technology (Australia) and Dr. Ashesha Weerasinghe, QUT Business School, Queensland University of Technology (Australia)
- Discussant: Yvette Lind, Professor of Law at 91探花视频 (Norway)
Property Ideals and Taxation (online presentation)
- Presenter: Dr. Douglas Bamford, Dr in Philosophy and Tutor in Philosophy and Political Economy, Oxford University Department for Continuing Education (United Kingdom)
- Discussant: Yvette Lind, Professor of Law at 91探花视频 (Norway)
The Historical Development of Inheritance Taxation through the lens of Norway (1792-2013)
- Presenter: Dr. Harald Espeli, Researcher II at 91探花视频 (Norway)
- Discussant: Yvette Lind, Professor of Law at 91探花视频 (Norway)
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Closing remarks and publication information
By Yvette Lind, Professor of Law, Department of Law and Governance at 91探花视频 (Norway)
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Dinner at restaurant "Eik annen etage"
Address: Stortingsgata 24/26
Yvette Lind (professor, Department of Law and Governance) will be going there directly from 91探花视频 and can guide those who want to go there collectively. Meeting point: the main entrance/reception at 91探花视频 at 18:00.