CBS Tax Group

CBS Interdisciplinary Research Group on Taxation and Fiscal Policy

 

Tax Group

Introduction to the Tax Environment at Copenhagen Business School (CBS)

At present time, there is no official page for the researchers who (to differing extent) focus on taxes and fiscal policy at Copenhagen Business School. Therefore, this page acts as an introduction to our tax environment and aims to guide those outside of CBS. Below you will find our tax researchers within differing disciplines such as law, economics, and sociology.

Moreover, we organise regular research events (seminars, workshops, and conferences) and these will be advertised at this page. For those interested in our activities and output, please follow the updates of this page.

Coordinator: Yvette Lind

CBS Tax Colloquium - Fall workshops 2021

Workshop 1 - Enablers of Financial Crime: Tax, Finance and Societies

Monday 30 August 15.00-17.00 CET/09:00-11:00 EST 

Online via Zoom

Register here.

Chair/Moderator: Yvette Lind

Keynote: In the over 28 years that I have been researching and writing on the legal issues attaching to the Offshore Financial sector, I have seen important patterns and principles emerge. The natural tension that exists between offshore and onshore sectors have coalesced to a degree, whether in tax, confidentiality, trusts or other of the several dimensions of the offshore sector. Perhaps too, their grounding norms were never as far apart as some believed, or it may be a case of “if you can’t beat them, join them.” The legal concepts and principles that have buttressed the onshore financial sector have been steadily shaped by the more modern, fit for purpose values of the offshore sector.  Now, 25 years on, the double-standards employed by large developed nations anxious about their market-share and the institutions that serve them, have never been more evident. What emerges is arguably a more sustainable system that better suits a viable commercial sector.

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Keynote by: Professor Rose-Marie Belle Antoine, The University of the West Indies at St. Augustine, Trinidad and Tobago

Professor Rose-Marie Belle Antoine is the Pro-Vice Chancellor of Graduate Studies and Research, Former Dean, Law and Professor of Labour Law and Offshore Financial Law, University of the West Indies (UWI). An Oxford and Cambridge Scholar, she holds an LLM from Cambridge and a doctorate in law from Oxford University, on the topic Offshore Financial Law. Antoine is an attorney, international legal consultant and award winning scholar who has published 17 books and numerous articles, including “path-breaking” texts on: Confidentiality in Offshore Financial Law and Trusts and Tax Related Issues in Offshore Financial Law, both published by Oxford University Press and in their second editions.

 

Paper 1: 'The tax authority as a structural enabler of financial crime'

This paper emerges from policy research conducted at King’s College London on behalf of a cross-party group of UK legislators.  It concerns the structural role of UK tax authority HM Revenue & Customs in (effectively) enabling criminal tax evasion.  Two manifestations of this role are investigated:

(1) Procedural determinations that criminal activity is to be handled on a civil basis, with a view to merely collecting the evaded tax, have the direct effect of failing to secure prosecutions of the tax abusers in question, but they have the much more significant indirect effect of signalling that tax abuse of that nature can be perpetrated with relative impunity, perpetuating the problem.

(2) Constitutional ambiguities around the status and function of the tax authority have the consequence that it can appear to be acting independently of government, while in practice corruptly favouring some taxpayers over others at the behest of ministers.

The research traces these phenomena through legislation, formal statements of policy and a number of case studies, and shows how they create crucial theoretical misunderstandings about the way tax abuse works among taxpayers, policy-makers, academics, the tax commentariat, and even the senior judiciary.  Alternative understandings and policy approaches are suggested.

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Paper presenter 1: Clair Quentin, research associate to the All-Party Parliamentary Group on Responsible Tax 

Clair Quentin is a research associate at the Policy Institute, King's College London.

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Discussant 1:  Katarina Fast Lappalainen, LL.D. and senior lecturer in Law & Information Technology (ITC) and jurisprudence at the Department of Law, Stockholm University

Katarina Fast Lappalainen has a J.D. in constitutional law. A former tax lawyer who is currently an assistant professor in law and information echnology at the Law Department at Stockholm University. She has published articles and book chapters regarding law and information technology, tax law, constitutional law and human rights law. She has also been the editor for several anthologies concerning taxation and law and information technology. Among others, she has been teaching law at Stockholm university in different legal areas and is frequently engaged as a speaker at different seminars and conferences.

 

Paper 2: 'Corporate tax avoidance and shareholding pattern: Evidence from India'

Corporate taxes are cost to shareholders, therefore to increase the dividend payout shareholders may introduce the companies to practices that lower tax liability. There is evidence to support higher voting participation by institutional investors in India and therefore they may be able influence a firm's financial decisions. This paper is the first for India that examines the relationship between effective corporate tax rates and pattern of share ownership. Another issue that has drawn the attention of regulators recently is round tripping, which is possible through opaque financial structures. The paper also explores the link between ownership patterns and round-tripping.

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Paper presenter 2: Assistant Professor Dr. Suranjali Tandon, National Institute of Public Finance and Policy, New Delhi 

Suranjali Tandon is assistant professor National Institute of Public Finance and Policy, New Delhi. She leads the work on international tax.

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Discussant 2: Associate Professor Dr. Catherine Lions, Umeå University

Catherine Lions is currently associate professor in business administration at Umea School of Business, Economics and Statistics, Umea University, Sweden.She belongs to the Accounting and Finance section.  She was awarded the title of excellent teacher at Umea University in 2016 and she won the USBE Pedagogical prize in 2021. Her research covers legitimacy gaps, performance and value creation in various contexts. She is editor of the Pan African Journal of Business Management.

The workshop will end with a 20 minute open floor discussion. 

Workshop 2 - Enablers of Financial Crime: Tax, Finance and Societies

Monday 6 September 15.00-17.00 CET/09:00-11:00 EST  
 
Online via Zoom
 
 
Chair/Moderator: Yvette Lind
 
Keynote: "Tax planning research: tales of project ‘success’ and ‘failure’"
Taxation, tax planning and offshore finance have continued to attract considerable attention by policy-makers and civic society campaigners. Taxation remains a contentious issue, but in many academic disciplines the topic remains comparatively under researched. This talk examines some of the challenges in undertaking research on the practices of tax planning, with a focus on some of the more tangible barriers. Drawing upon two of my studies, one a ‘success’ and another a ‘failure’, I offer some research findings, but also seek to draw out some of the difficulties and complexities of undertaking academic research in the field of tax. Through this comparative approach, I seek to suggest some mitigation strategies that can be used to support research design in an attempt to secure more favourable research outcomes, while highlighting potential pitfalls. In doing so, I hope to highlight the normality of ‘project failure’ and to stimulate conversations on how best to undertake research in the field of taxation. 
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Keynote byDr. Thomas Wainwright, Reader in Strategy and International Business Royal Holloway, University of London

Dr Tom Wainwright is Reader in Strategy and Entrepreneurship at the School of Business and Management, Royal Holloway, University of London. Tom has a broad interdisciplinary outlook having completed a PhD in economic geography at the University of Nottingham, before moving to the Small Business Research Centre, and later, the University of Southampton’s Business School. His work broadly centres on financial services (real estate) through the lens of financialization and entrepreneurship in it’s various forms. Tom’s current projects examine the emergence of proptech and the financialization of real-estate carbon.

Paper 1: 'Intra-Industry Diffusion of Profit Shifting Strategies', the paper can be accessed here.

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Paper presenter 1: Dr. Baptiste Souillard, Université Libre de Bruxelles

Baptiste is a PhD candidate in economics affiliated to the Université Libre de Bruxelles (ULB) and the European Center for Advanced Research in Economics and Statistics (ECARES). He is also a research fellow at the Fund for Scientific Research (F.R.S.-FNRS).

His research lies at the intersection of international and public economics. More specifically, he combines approaches from economics, statistics, and accounting to analyze the causes, methods, and consequences of multinationals' tax avoidance.

He has received various awards for his research. Furthermore, he has written policy recommendations for the French Council of Economic Analysis and CEPII.

Besides presenting his work at numerous scientific events, he is currently a board member of the European Association of Young Economists (EAYE) and a member of the planning team of the Graduate Student International Political Economy (GSIPE) group. These communities foster interactions and collaboration both between young economists and between young researchers in economics, law, and political science working on international political economy.

Before starting his PhD, he studied at ENSAE Paris, Université Paris-Saclay, Paris School of Economics, and Université Paris 1 Panthéon-Sorbonne, where he completed an Engineering degree in statistics, an MRes in economics, and a BSc in econometrics.

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Discussant 1: Associate Professor Dr. Catherine Lions, Umeå University

Catherine Lions is currently associate professor in business administration at Umea School of Business, Economics and Statistics, Umea University, Sweden.She belongs to the Accounting and Finance section.  She was awarded the title of excellent teacher at Umea University in 2016 and she won the USBE Pedagogical prize in 2021. Her research covers legitimacy gaps, performance and value creation in various contexts. She is editor of the Pan African Journal of Business Management.

 

Paper 2: 'Some Legal and Economic Reflections on the Issues of Control, Financialization and Taxation in the Indian Corporate Sector'

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Paper presenter 2: Ph.D Student Mohit Kumar Gupta, Centre for the Study of Law and Governance, Jawaharlal Nehru University, New Delhi

Mohit Kumar Gupta is a PhD scholar at the Centre for the Study of Law and Governance, Jawaharlal Nehru University, Delhi, New Delhi, India. Earlier, he has worked as a project associate on the research project “The State, Globalization and Industrial Development in India: The political economy of regulation and deregulation” at Ambedkar University Delhi in collaboration with the Norway Institute of International Affairs (NUPI). He had also briefly served as a research associate at the Indian Institute of Foreign Trade, Delhi. In addition to this he has served as consultant and assisted on projects by various International agencies and NGOs including UN women, Public Services International etc. on areas of public finance and taxation.  Currently, he is working at the intersection of law and economics and his research interests are corporate governance, business taxation, political economy and the role of institutions. He has authored and co-authored chapters in edited volumes and journal articles on these issues which are published by International publishers. He has also presented his work highlighting the peculiar aspects of family-owned business groups in India in various International conferences related to Law and Economics, public policy and governance. He is the recipient of the Indian Council of Social Science Research (ICSSR) Institutional Doctoral Fellowship in Social Science for the year 2019.

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Discussant 2: Ph.D Student Ashrita Prasad, Vienna University of Economics and Business

Ashrita is a research and teaching associate and doctoral candidate in international business taxation (DIBT) at Vienna University of Economics and Business (WU). Ashrita pursued her master’s in law from University of Oxford as a KC Mahindra Scholar. She was Assistant Professor at Jindal Global Law School (India) between 2014 and 2019 where she taught tax law and policy. She was awarded the Abe Greenbaum Research Fellowship by UNSW, Sydney for 2018. Her research interests are tax policy and international taxation from the perspective of developing countries. 

The workshop will end with a 20 minute open floor discussion. 

Workshop 3 - Enablers of Financial Crime: Tax, Finance and Societies

Monday 13 September 15.00-16.30 CET/09:00-10:30 EST

Online via Zoom

Register here.

Chair/Moderator: Yvette Lind

Keynote:  "The role of human enablers and factors in financial crimes"

AbstractThis paper discusses the role of human factors shaping the behaviour of tax payers (compliance and evasion) and the impact these factors can have for policies and strategies in the fight against tax crimes. The state of research on tax compliance and evasion in different disciplines is critically reviewed, looking at citizens and corporations as tax payers and at human factors affecting law enforcement. The role of human factors for social acceptability of policy measures is discussed and the use of research on human factors in policy contexts is reviewed.

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Keynote by: Professor Dr. Umut Turksen, Centre for Financial and Corporate Integrity, Coventry University

Prof Dr Umut Turksen is a student centred and a business facing legal academic. He is interested in the practical application of the law in innovation, societal security and development. He is currently leading a EU H2020 project, TRACE, which tackles illicit money flows in the EU. He has provided consultancy and training to prestigious international businesses and government projects. This includes technical assistance programmes to multinational corporations (e.g., France Telecom, Orange, Wilmington Plc) and international organisations (e.g., Commonwealth Environmental Investment Forum, OECD, NATO), professional development training to lawyers and to the EU funded projects (e.g., CEPOL, MUTRAP III). In addition to his expertise in countering financial crime, Prof Turksen has extensive knowledge of counter-terrorism laws in Australia, the EU, the UK and the US as well as publications in international trade, arbitration and investment. His current research involves four different topics: 1) Digital assets and their inheritance; 2) Solidarity in EU's external energy trade and security; 3) Use of AI in due diligence; and 4) Countering illicit trafficking of cultural goods.

 

Paper 1: 'Keep your friends close and your enemies closer: extending automatic exchange of information to crypto-assets transactions and the role of crypto-intermediaries'

Abstract: After briefly providing an overview of the evolution of the automatic exchange of information, investigating the increasing relevance of intermediaries in tax and anti-money laundering enforcement, and addressing the latest proposals at international and European levels, this paper explores a possible shift of role for crypto-intermediaries: from crimes-enablers to potential governments-allies.

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Paper presenter 1: Postdoctoral Researcher Dr. Luisa Scarcella, DigiTax Centre – University of Antwerp

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Discussant 1: Professor Omri Marian, University of California, Irvine School of Law

Omri Marian is an internationally recognized expert in international taxation and comparative taxation. Before joining UC Irvine School of Law, he was an assistant Professor of Law at the University of Florida where he taught in the graduate tax program. He also practiced as a tax associate in the New York office of Sullivan & Cromwell LLP. Professor Marian’s work has been cited by Congress and is frequently featured in financial media outlets.

The workshop will end with a 20 minute open floor discussion. 

CBS Tax Colloquium - Fall seminars 2021

Seminar 1 - An international tax perspective on the Biden Tax Plan 

Wednesday 1 September 16:30 CET/10:30 EST (90 min) 

Online via Zoom 

Register here. 

This presentation will summarize the Biden tax proposals, assess their chances of becoming law, and discuss their relationship to pillars one and two of the OECD BEPS project. 

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American Presenter: Professor Reuven Avi-Yonah, University of Michigan Law School

Irwin I. Cohn Professsor of Law and Director of International Tax LLM Program at University of Michigan. Prof. Avi-Yonah specializes in corporate and international taxation. He has served as a consultant to the U.S. Department of the Treasury and the Organisation for Economic Co-operation and Development (OECD) on tax competition, and is a member of the steering group for OECD's International Network for Tax Research.

 

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European discussant: Professor Ana Paula Dourado, University of Lisbon

Ana Paula Dourado is full professor at the University of Lisbon and has been visiting professor at other European, American and African Universities, and at MoF Training Institute in Taiwan. She is Editor-In-Chief of Intertax, and member of editorial boards and scientific committees of several other European tax journals.

She has acted as an expert at the legal department of the IMF, and has drafted and negotiated tax reforms in Portuguese-speaking countries. She was a delegate for Portugal in working groups for direct tax harmonization at the European Community and in the working group for tax evasion and avoidance at the OECD. She was a representative of the European Association of Tax Law Professors (EATLP)  at the European Commission Platform on Tax Good Governance (2013-2019). Dourado is a founding member of the Group for Research in European and International Taxation (GREIT). She is Vice President of the Institute for Fiscal, Tax and Economic Law (IDEFF). She was also a member of the EATLP Executive Board (2013-2017) and of its Academic Committee (2018-2020; 2006-2012). She has published widely on international, European and comparative tax law.

Seminar 2 - The OECD/G20 Inclusive Framework 
Wednesday 8 September 16:00 CET/10:00 EST (90 min) 

Online via Zoom

Register here. 

The last decade has seen the emergence of a new global tax order characterized by increased multilateral consensus and cooperation. World polity theory appears to be an obvious theoretical fit for describing this new order, which has been spearheaded by the OECD and G20. But what are the pathways by which this new “world tax polity” has emerged? Using event history regression methods, this Article investigates this question by studying the case of the OECD/G20 BEPS Inclusive Framework, a multilateral framework that currently includes 139 member countries, including 93 non-OECD, non-G20 countries. How did these countries come to join the BEPS Inclusive Framework? World polity theory posits that the new multilateral Inclusive Framework could have been driven by normative

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American presenter: Professor Shuyi Oei, Boston College Law School 

Shu-Yi Oei teaches and writes in the areas of tax policy and economic regulation. Her recent scholarship has focused on international taxation, particularly on empirical analysis of global tax developments and on transparency and privacy in international tax enforcement. Oei has also written extensively on technology, data and information, regulation of the gig economy, human capital investment, and social insurance.

Oei has served as the U.S. National Reporter to the European Association of Tax Law Professors and the International Academy of Comparative Law General Congress, and was Chair of the American Association of Law Schools Tax Section in 2018. She is an elected fellow of the American College of Tax Counsel, and is licensed to practice in Massachusetts. 

European discussants: 

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Professor Duncan Wigan, Copenhagen Business School

Duncan Wigan is Professor (MSO) in International Political Economy at Copenhagen Business School. His research interests include international taxation, global wealth chains, international finance and activism for global economic justice.

 

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Assistant professor Giulio Allevato, IE University in Madrid

Giulio Allevato is Professor of Tax Law at IE University in Madrid. He is also Affiliate Professor of Tax&Law at SDA Bocconi School of Management in Milan. Before joining IE University, he was Hauser Global Fellow at the New York University (NYU) School of Law, where he was affiliated to the Graduate Tax Program faculty, Lecturer of Tax&Law at SDA Bocconi School of Management, and Ernst Mach Scholar at the Institute for Austrian and International Tax Law of the Vienna University of Economics and Business (WU). He regularly teaches International and Comparative Tax Law at undergraduate and post-graduate programs, and directs executive and custom education tax programs. His research mainly focuses on the regulatory function of taxation, the tax compliance legal framework, the tax issues related to the Digital Economy, and the legal implications of tax risk management. He has published on various taxation topics in international journals, such as the Michigan Journals of International Law, and for internationally renown publishers such as Routledge and Wolters Kluwer. During the course of his career, he has been awarded various international scholarships, including the Hauser Fellowship, the Michigan Grotius Fellowship, and the Ernst Mach Grant. He also practices as a certified international tax attorney.

Seminar 3 - Tax Narratives: A Critical Tax Perspective on the Biden Tax Plan

Wednesday 22 September at 16:00 CET/10:00 EST (90 min)

Online via Zoom

Register here.

Tax is storytelling. And the Biden Administration is elevating different narratives as it weaves its own story of the tax changes the country needs and how those changes will strengthen the fabric of American society.  As of August 2021, portions of the Administration’s proposals have become law.  Others face an uncertain path to enactment.  A rare bipartisan spirit emerged in the same month in the U.S. Senate’s passing of a significant infrastructure bill. But legislation to advance the Administration’s other goals—particularly tax changes and spending programs targeted toward benefiting low- and middle-income individuals and families—may be a harder lift.  In “Tax Narratives: A Critical Tax Perspective on the Biden Tax Plan,” I situate the Administration’s proposals that aim to address childcare, healthcare, and education access within domestic and international contexts.  Specifically, I highlight the influence of critical tax work begun decades ago on the proposals advanced by the Administration and consider how those proposals, if passed, would position the United States alongside similarly situated nations.  As it draws upon well-developed ideas from the critical tax literature, the Administration is advancing policies once considered radical in the domestic context but that have broad acceptance in other nations.  But one could be forgiven for missing these connections, as such history and parallels are largely muted in the Administration’s materials and President’s speeches on the topic. “Tax Narratives” aims, then, to explore both the substance and story of the Administration’s proposals—the interplay between technocratic solutions and the narratives that shape (and sell) them.

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American presenter: Associate Professor Tessa Davis, University of South Carolina School of Law

Tessa Davis is an Associate Professor of Law specializing in taxation and tax policy. Professor Davis focuses her research on the ways in which tax law and policy are influenced by cultural context, exploring the intersection of tax with topics such as immigration, the family, and the body. Her scholarship has appeared in the Denver Law Review, the Virginia Journal of Social Policy & the Law, the Florida State University Law Review, the Kentucky Law Journal, the Cardozo Journal of Law & Gender, the Florida State University Journal of Transnational Law & Policy, and the George Mason Law Review. In addition, she has been an invited speaker at many schools Northwestern University, University of Michigan Law School, Pitt Law, University of Kentucky, and Davidson College.

Prior to joining the faculty at the University of South Carolina, Davis was a Visiting Assistant Professor at Tulane University Law School. Davis earned an LLM in Taxation in 2012 from New York University School of Law and received her JD from Florida State University College of Law, where she graduated Order of the Coif. Davis graduated from Davidson College with a BA in Anthropology, and received an MSc in Social Anthropology from the London School of Economics.

European discussants:

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Professor Sigrid Hemels, Erasmus University Rotterdam

Sigrid Hemels is professor of tax law at the Erasmus School of Law (ESL) of the Erasmus University Rotterdam, visiting professor in tax law at the Lund University School of Economics and Management and member of the tax team of Allen & Overy LLP, Amsterdam. She has various research themes within the tax field including tax incentives for charities and the arts, income taxation and gender equality, exchange of information and European tax law. She is a regular contributor to the Dutch financial newspaper het Financieele Dagblad on topics of tax and public finance.

 

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Associate professor Karen Boll, Copenhagen Business School

Karen Boll is Associate Professor at Copenhagen Business School. Karen conducts ethnographic and qualitative studies of tax authorities’ work, business’ tax compliance practices and collaborative tax regulation. Karen’s work has been innovative in seeing tax compliance as an assemblage of relations and actors, and groundbreaking in her access to studying tax administration in both Denmark and Sweden. Karen’s work on taxation has been published extensively in journals such as Journal of Organizational Ethnography, Nordic Tax Journal, Critical Perspectives on Accounting, Journal of Cultural Economy, Journal of Tax Administration and Accounting, Organizations and Society.

 

CBS Tax Colloquium - Spring seminars 2021

Seminar 1 - Religion, Religiosity and Tax

3 February 18.00-19.30 CET

Register here.

The presentation explores the effect of religion and religiosity on tax compliance decisions. It starts with an overview of the literature that explores the relationship between religion (specifically Islam), religiosity and tax compliance. Then it follows by presenting the findings of two studies of the author. The first work investigates the theoretical concerns of Religion and Religiosity over the concept of tax. Additionally, the qualitative study provides an in-depth understanding of the effects of knowledge of religion on tax compliance behaviour. In particular, findings shed a light on four critical issues for Muslim taxpayers, such as Effects of their Islamic stance on tax compliance; rightful due concerns of tax evasion behaviour; comparison of Zakat with taxes; and the intervention of Islamic scholars on the tax compliance decisions of Muslims. 

The second study (in progress) further investigates whether or not religiosity has a linear or a quadratic (u-shaped) relationship with tax compliance. The second paper analyses the religiosity effect by estimating a structural model using online survey data. The findings suggest that religiosity has a significant effect on both tax morale and tax compliance. Further, the relationship between religiosity and both tax morale and tax compliance is curvilinear. Additionally, the paper suggests that high levels of religiosity could discourage OMSCs to comply with the tax system.

Recep Yucedogru

Presenter: Recep Yucedogru (Assistant Professor in Law at Bülent Ecevit University)

Recep Yucedogru is Assistant Professor at Bulent Ecevit University, Turkey. He holds an MA in Fiscal Law, BA in Public Finance, and was awarded his Ph.D. in 2016 from the University of Nottingham on the topic of Understanding tax morale and tax compliance of owner-managers of small companies.  He also worked for the Turkish Revenue Administration between 2005 and 2009. 

He is teaching Tax Law and Public finance in the university. He is interested in tax behaviour and tax morale with a special interest in Religiosity, Tax Ethics, Evasion Behaviour and Tax Administration

Yvette Lind

Discussant: Yvette Lind (Assistant professor, Copenhagen Business School)

Yvette Lind is an Assistant professor in tax law at Copenhagen Business School as of 2019. She defended her doctoral thesis (“Crossing a Border” published by Jure) on taxation and social security contributions linked to cross-border working at Umeå University (Sweden) in 2017 and subsequently received a post-doc from the Swedish TOR/Skattenytt foundation (2017-2019). The post-doc project focused on the relationship between taxation and state aid law in an international setting, e.g. state aid investigations linked to multinational corporations and the design and application of environmental taxes. Currently exploring research questions concerning taxation and democracy. 

Seminar 2 - Roundtable: “Gender equality aspects amid a pandemic. Discussions on tax measures and fiscal policy”

17 February 10.00-11.30 CET

Register here.

The impact of COVID-19 is at the moment undeniably extensive as the world faces the most severe recession in nearly a century. Economic emergency programs, the design and implementation of COVID-19 tax policies and subsequent state aid actions have been launched in many countries to mitigate the impact of the pandemic. Unlike previous economic recessions or financial crises, feminized sectors of the labor market, such as healthcare, education, care, retail, and client-facing services, which all are characterized by low-paid and multiple part-time jobs, seems to be hit the hardest by the pandemic. These sectors have, supported by emerging data, experienced higher job losses than traditionally male-dominated sectors and appears to be inadequately covered, by most financial state aid schemes at the moment. 

Women have, in comparison to men, also reduced their hours of work to care for, and home school, children. Aggregating already existing problems associated to both the loss of paid work hours and to the gender-segregated allocation of unpaid hours for household work and caring. The sudden closure of childcare programs and schools in many countries has had a crucial impact for women whose labour force participation depends on these institutions.[1] The possibility of several waves of the virus that could trigger additional childcare closures make it extremely likely that married women (in general when considering the current norm of heterosexual couples) in particular may be slower to re-enter the work force in the hope of protecting the (single-breadwinner) family income. 

This seminar will discuss existing gender gaps within various domestic tax systems and national tax policies. Even before the pandemic, domestic tax systems inherently worked against economic gender equality, despite impressive growth performances in many economies. Although most tax systems being utilizing a gender equal wording in its legislative texts, tax systems and fiscal policy decisions affect men and women differently when the legislative tax acts are factually applied. Therefore, many aspects of taxation have had an indirect but substantial effect on gender-related socioeconomic inequalities. These gender differences subsequently persist in not only employment rates but also general patterns and gender gaps in unpaid care work. As a result, employment rates, income, old age security, poverty and wealth are all closely linked to the allocative and distributional outcome of tax regulations. 

Moderator: Yvette Lind (Assistant professor, Copenhagen Business School)

Caroline Heber

Caroline Heber (Post-doc at the Max Planck Institute for Tax Law and Public Finance)

Caroline Heber is a Senior Research Fellow at the Max Planck Institute for Tax Law and Public Finance, Munich. Prior to this, she worked as a Research Fellow at the Ross Parsons Centre, University of Sydney and at the Department of Fiscal Law, University of Graz. In the fall semester of the academic year 2017-2018 Caroline was appointed as a Global Emile Noël Fellow at NYU School of Law. In 2020, she completed her post-doctoral thesis on the enhanced cooperation and European tax law at WU Vienna. Her area of expertise lies in the field of tax law, European Union law and European integration theory. 

Åsa Gunnarson

Åsa Gunnarsson (Professor in Tax Law at Umeå University)

Åsa Gunnarsson serve as professor of tax law and jurisprudence at Umeå University. She started her career in tax administration but shifted to academia and a theoretical approach on tax issues. Her thesis on tax equity, published in 1995, became a part of the Nordic tax law doctrine. A visiting fellowship in Wellington, New Zealand, gave the entrance to international collaborations. She has initiated and participated in many networks that applies critical perspectives on the relationship between law and society. She is a founder of the generously granted network, Feminist Studies on Taxation and Budgeting (FemTax). The activities and publications initiated by FemTax have been a part of the evolving interest on the structural impact that tax laws have on gender equality. During 2015-2019 Åsa Gunnarsson coordinated a Horizon2020 project, titled Revisioning the ‘Fiscal EU’: Fair, Sustainable, and Coordinated Tax and Social Policies (FairTax). The project had an impressive dissemination output and a high impact among European stakeholders. Åsa Gunnarsson has written extensively on tax policy and the law, tax fairness, the tax/benefit interface, gender equality and taxation, social citizenship, and gender equality law. She has published in the academic format of scholarly articles and books, as well as columns, essays and reports. She is frequently invited to present papers, give lectures and participate in conferences outside Sweden. Her present research projects have quite diverging topics; a book on jurisprudence and legal dogmatics is in progress, as well as couple of articles on the relation between human rights, taxation, and gender equality from a global perspective. Her contribution to the CBS Tax Colloquium 2021will be based in an article in Tax Notes International, co-written with Yvette Lind.

Twitter: @gunnarsson_asa

Miranda Stewart

Miranda Stewart (Professor in Tax Law at Melbourne Law School)

Miranda Stewart is Professor of Tax Law at Melbourne University Law School and an Honorary Professor at the Crawford School of Public Policy, Australian National University, where she works with the Tax and Transfer Policy Institute (TTPI). Miranda was the inaugural Director of TTPI from 2014 to 2017. Miranda researches, teaches and consults on a wide range of tax law, policy and budget topics in Australia and globally. Recent publications include the edited book Tax, Social Policy and Gender (2017, ANU Press). Miranda is a co-editor of Austaxpolicy.com blog and a frequent public commentator on tax and budgeting. Miranda was named as one of the Australian Financial Review’s 100 Women of Influence in 2018.

Webpage

Twitter @AusTaxProf 

SSRN

Seminar 3 - Taxation, state-building and the constitution

3 March 18.00-19.30 CET

Register here.

What does it mean for tax to be treated as public law? This question is hardly new, but it is seldom addressed directly.  In some jurisdictions, it is so obvious that it is taken for granted.  Elsewhere, it is widely discussed but only in specific contexts such as constitutional adjudication or the exceptionalism debate.  It is argued in this paper that there are in fact three different reasons for analysing tax in public law terms.

First and most obviously, familiar public law disputes can engage in the tax field, for example in relation to the constitutionality and interpretation of tax legislation and the legality of tax administration.

Secondly, the securing of predictable public finances is essential to the establishment of a state and its survival and success thereafter.  As discussed in my recent book Tax, State Building and the Constitution, this is likely to inflect many aspects of tax law and administration and may explain some of the peculiarities (if not ‘exceptionalism’) of tax. 

Thirdly, public law theories are useful as framing devices, which organises our attitudes towards a series of vital questions: which aspects of the vast edifice of taxation are most worthy of notice; whether, how and the extent to which courts ought to intervene in tax administration; the relationship between national and international law; and the extent to which the insights of non-legal disciplines are relevant to identifying what the law is as well as what it ought to be.

These intersections between tax and public law are deeply familiar to tax specialists.  The first is of the essence in judicial review and constitutional review decisions.  The second is explored in the rich literatures on fiscal sociology, tax history, and tax and development.  The third is perhaps most obvious in the work of critical scholars whose central aim is to change our frame of reference and to highlight previously overlooked factors such as gender, race, and social deprivation.

It is argued in this paper that it would be particularly useful for tax specialists to become more familiar with the third, framing, role of public law.  This is because we have a distinct tendency to speak past each other on political, jurisdictional, disciplinary and theoretical perspectives, especially in relation to typical public law questions such as the relationship between taxpayers, benefits recipients and the state.  Public law theory does not answer these questions for us, but it does offer us a sophisticated map of the grounds on which we might disagree and how it might nevertheless be possible to engage with those who have different starting points from us.

The paper outlines various potential benefits of borrowing from public law this better sense of how to disagree, but one that is particularly close to my own interests is the possibility of drawing meaningful comparisons between the treatment of tax in various constitutions.  This is notoriously difficult in view of the tendency of constitutional law towards particularity, but is a worthwhile exercise even for the UK where our ‘unwritten’ (yet extensively documented) constitution obscures deep commonalities with the arrangements in other jurisdictions.  The key is to ensure that like is being compared to like, and once again we can gain invaluable assistance by drawing widely on general public law scholarship.

de Cogan

Presenter: Dominic de Cogan (Senior Lecturer in Tax Law at Christ’s College, University of Cambridge)

Dominic de Cogan is a member of the Faculty of Law, University of Cambridge.  He worked as a Tax Consultant before completing a PhD in modern tax history, before joining the University of Birmingham and subsequently the University of Cambridge in an academic role.  His research interests centre on the interaction of tax and government, and his teaching responsibilities include tax law and administrative law.  He has visited Denmark once (a small town named Struer).

 

Yvette Lind

Discussant: Yvette Lind (Assistant professor, Copenhagen Business School)

Yvette Lind is an Assistant professor in tax law at Copenhagen Business School as of 2019. She defended her doctoral thesis (“Crossing a Border” published by Jure) on taxation and social security contributions linked to cross-border working at Umeå University (Sweden) in 2017 and subsequently received a post-doc from the Swedish TOR/Skattenytt foundation (2017-2019). The post-doc project focused on the relationship between taxation and state aid law in an international setting, e.g. state aid investigations linked to multinational corporations and the design and application of environmental taxes. Currently exploring research questions concerning taxation and democracy. 

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Twitter: @YsLind

Seminar 4 - Normative theories and research in taxation

17 March 18.00-19.30 CET

Register here.

Normative reasoning means, as stated by Kevin Michels, to ask the deep questions about “justice, fairness, and value that underlie our ordering of society”. These questions may as well be asked with a view to the norms and principles that underlie the international tax structure. Normative reasoning as a method to analyze what justice indeed requires often boils down to the question of “why?” Why should we apply a certain principle? Why should a certain principle be based on a reason and why is such a reason being considered to be normative? 

When discussing the most fundamental principles of (international) tax law, such as neutrality, equality among states, value creation, it is often difficult to pin down the reasons why a certain principle should indeed be considered valid. The colloquium will discuss the role that normative reasoning currently plays in (international) tax research and the role that it should play in view of the reform proposals that are currently on the table. 

Moderator: Yvette Lind (Assistant professor, Copenhagen Business School)

Johanna Stark

Johanna Stark (Post-doc at the Max Planck Institute for Tax Law and Public Finance)

Johanna Stark is a Senior Research Fellow at the Max Planck Institute for Tax Law and Public Finance in Munich. She studied Philosophy at LMU Munich and at the University of Oxford, and also holds a law degree from LMU Munich. Her research interests are German and European private law, legal theory, and tax law. Her book on philosophical problems of regulatory competition (based on her Ph.D. thesis) was published by Oxford University Press in 2019. 

Peter Hongler

Peter Hongler (Professor in Tax Law at University of St. Gallen)

Peter Hongler is a Professor of Tax Law at the Law School, University of St. Gallen (Switzerland). Hongler´s research is largely focused on the concept of justice in the context of international taxation.

Seminar 5 - Green Taxation

31 March 18.00-19.30 CET

Register here.

Moderator: Yvette Lind (Assistant professor, Copenhagen Business School)

Alice Pirlot

Paper presenter: Alice Pirlot (Research fellow at the Centre for Business Taxation, Saïd Business School, University of Oxford)

Alice Pirlot is a Research Fellow in Law at the Centre for Business Taxation. Prior to joining the Centre, Alice was a research fellow of the National Belgian Fund for Scientific Research (FNRS) at the University of Louvain, where she completed her PhD in April 2016. Alice’s main expertise lies at the intersection between tax, environmental, EU and international trade law. Her publications cover a wide range of topics, including environmental border tax adjustments, the taxation of the energy sector, the interactions between tax policy and the UN Sustainable Development Goals as well as the WTO law compatibility of the destination-based cash flow tax. Alice has been awarded various prizes and scholarships, including the InBev-Baillet Latour scholarship, FNRS doctoral and postdoctoral fellowships and grants from the Belgian International Youth Office. In 2017, she received an Honourable Mention of the International Fiscal Association for her work on “Environmental Border Tax Adjustments and International Trade Law”.

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Marta Villar

Discussant: Marta Villar (Professor in Tax Law at Universidad San Pablo CEU)

Marta Villar is full professor of financial and tax law at the Universidad San Pablo-CEU, CEU Universities and lawyer. PhD degree from the University Complutense of Madrid and master’s degree on European Law from the Université Libre de Bruxelles. She has published, edited, and lectured extensively on a broad range of topics related to Environmental and Energy taxation, including the State aid provisions and their application on tax measures. She is currently principal researcher of the project EU-China: Comparative experiences and contributions to global governance in the fields of climate change, trade, and competition. She has recently coordinated the Jean Monet research project Energy taxation and State aid control: looking for a better coordination and efficiency link and has also participated in several national research projects. Between 2007 and 2011 she was General Secretary of the USP-CEU (Provost). Professor Villar serves as a Visiting Professor for LL.M. courses on European and tax law at several Spanish and foreign universities. She has been Visiting Professor and Visiting Research Fellow, among others, at Georgetown Law Centre, Vienna University of Economics and Business, Université Catholique de Louvain-La Neuve and IBFD (Amsterdam). She is active member of international and national scientific and professional associations on European and tax law (i.e. EC Member of the IFA, IFA-WIN Spanish representative, Member of the Spanish Royal Academy of Law and Jurisprudence, co-founder of the Spanish Association of Energy Law (AEDEN), Member of EATLP). Her professional experiences ranged from attorney advisor in the Spanish firm J&A Garrigues. She is legal advisor of EU and tax law matters with an extensively experience of more than 25 years. Among other activities, she has been external consultant of the European Commission (TAXUD); she has participated in several OECD meetings, in the COP25, and has provided advice on different litigation and environmental tax issues (e.g. the tax lease regime, the Spanish goodwill tax deduction;  several environmental tax problems; energy transition in the electric sector).

Seminar 6 - Colorblind Tax Enforcement

14 April 18.00-19.30 CET

Register here.

This talk examines the tax enforcement implications of colorblind tax data--the omission of race and ethnicity from the collection and published analysis of tax data. It begins by tracing the omission of race and ethnicity from IRS statistical publications since 1913, Joint Committee on Taxation publications since 1926, and Treasury Office of Tax Analysis publications since 1974. It shows how these omissions are exceptional relative to other areas of public policy where federal data on race and ethnicity are readily available, such as student achievement or healthcare exchange enrolments. It then evaluates the merits of colorblind tax data and argues that tax data should include race and ethnicity in order to meet goals of transparency, democracy, and equality. Colorblind tax data obscure racial inequality and prevent its remedy. Colorblind tax data also undermine the democratic accountability of tax policy. This talk will then discuss how race and ethnicity, even when not asked about on tax forms, might influence tax enforcement outcomes, including audit selection, examination results, and settlement amounts. The potential for racially biased tax enforcement further erodes the case for colorblind tax data.

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Moderator: Yvette Lind (Assistant professor, Copenhagen Business School)

Jeremy Bearer-Friend

Paper presenter: Jeremy Bearer-Friend (Associate Professor in Tax Law at the George Washington University Law School)

Jeremy Bearer-Friend is an Associate Professor of Law at George Washington University Law School. His research views taxpaying as a civic act that shapes a citizen's relationship to government. His scholarship examines the omission of race and ethnicity from tax data collection and tax data analysis, the use of administrative discretion to shape the civic features of taxpaying, and the potential of elective in-kind contributions to government in lieu of, or in tandem with, cash payments. Prior to academia, Professor Bearer-Friend was Tax Counsel to Senator Elizabeth Warren, leading the Senator’s work on a wide range of tax matters, including tax filing simplification, international tax reform, and the tax treatment of student loan discharges.  

Steven Dean

Discussant: Steven Dean (Professor in Tax Law at New York University and Brooklyn Law School)

Steven Dean is Professor of Law at Brooklyn Law School. Professor Dean’s scholarship explores the tension between neoliberal and progressive thought in tax law. His work also examines the changing relationship between profit- and mission-driven ventures and between philanthropy and investing. His publications have appeared in the NYU Law Review, the Notre Dame Law Review, the Boston College Law Review, the Tulane Law Review and the UC Davis Law Review. His collaborations include the books Federal Taxation of Corporations and Corporate Transactions (Aspen 2018, with Brad Borden) and Social Enterprise Law: Trust, Public Benefit and Capital Markets (Oxford 2017, with Dana Brakman Reiser). He graduated from Yale Law School, practiced at Debevoise & Plimpton and at Cravath, Swaine & Moore. He has served as Vice Dean at Brooklyn Law School and the Faculty Director of NYU Law’s renowned Graduate Tax Program. He also created and hosts the podcast The Tax Maven.

Seminar 7 - A Hitchhiker´s guide to comparative tax scholarship

28 April 18.00-19.30 CET

Register here.

Comparative law offers scholars a fascinating lens through which to discover new insights about the world, but only if we take on comparative law projects. Few legal scholars devote a substantial strand of their research to comparative study, and so their work fails to benefit from the active and prolonged debates in comparative law. This session seeks to render more accessibility to the comparative law scholarship with the aim of facilitating easier access to comparative law insights for tax (and hopefully other) law scholars.

Kim Brooks

Paper presenter: Kim Brooks (Professor in Tax Law at Schulich School of Law, Dalhousie University)

Kim Brooks is a Professor of Law and the Purdy Crawford Chair in Business Law at the Schulich School of Law at Dalhousie University. Teaches tax and serves as the Dean of the Faculty of Management.

Yvette Lind

Discussant: Yvette Lind (Assistant Professor in Tax Law at Copenhagen Business School)

Yvette Lind is an Assistant professor in tax law at Copenhagen Business School as of 2019. She defended her doctoral thesis (“Crossing a Border” published by Jure) on taxation and social security contributions linked to cross-border working at Umeå University (Sweden) in 2017 and subsequently received a post-doc from the Swedish TOR/Skattenytt foundation (2017-2019). The post-doc project focused on the relationship between taxation and state aid law in an international setting, e.g. state aid investigations linked to multinational corporations and the design and application of environmental taxes. Currently exploring research questions concerning taxation and democracy.

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Twitter: @YsLind

Seminar 8 - Applying Foucault´s theory on Episteme to gender inequality within tax law

12 May 18.00-19.30 CET

Register here.

At this seminar I want to use Michel Foucault’s concept of “episteme” to analyze the way in which the Swedish tax law discipline unconsciously departs from a male homo economicus and effectively precludes any critique of this premise. Swedish tax law makes no distinction between men and women. Yet, the socioeconomic effects of Swedish tax law reveal how seemingly neutral provisions disfavor women. To use a standard that seems neutral, although it effectively disadvantages a particular group of people, is commonly known as indirect discrimination. A question, therefore, is how Swedish tax law complies with constitutional and supranational demands for anti-discrimination. What is even more interesting is why this question has not been discussed within the Swedish tax law discipline. It seems to be a non-question. I think Foucault's concept of episteme can provide useful insights into why this is the case. 

Moderator: Yvette Lind (Assistant professor, Copenhagen Business School)

Patrik Emblad

Paper presenter: Patrik Emblad (Post-doc at the School of Business, Economics and Law at Gothenburg University)

Patrik Emblad is a Doctor of Laws (Jur.dr.) with a specialization in tax law at the School of Law, Business and Economics, University of Gothenburg. He primarily applies discourse theory within his research, with the aim to analyze various aspects of tax law. His doctoral thesis focuses upon the way in which private law is being constructed within a Swedish tax law context. Most recently, he has investigated how the concept of sovereignty to tax may serve to maintain inter-nation power relations.

Twitter: @Pemblad

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Eva Maria Svensson

Discussant: Eva-Maria Svensson (Professor in Law at the School of Business, Economics and Law at Gothenburg University)

Eva-Maria Svensson’s research interests include legal philosophy and theory, particularly in the field feminist/gender legal studies, freedom of speech, ageing and capability, gender equality in the Arctic and Studies of Academic Knowledge in Law. 

Seminar 9 - Roundtable: “Comparative perspectives on tax challenges faced by the global south”

26 May 18.00-19.30 CET

Register here.

Maintaining a well-functioning tax system is not an easy task. If this is true for sophisticated tax administrations from the North, governments' problems in the global South are much more challenging. Countries in the South are still developing their economies and political institutions while simultaneously dealing with disruptive global events such as the COVID-19 pandemic. Three phrases have occupied the international tax agenda for the past decade: base erosion, profit shifting, and the digitalization of the economy. Although relevant for all countries, these topics ultimately reflect a decision to prioritize relatively wealthy nations' revenue concerns while ignoring systemic flaws at both the national and international levels that explain why other states struggle to tax. Factors that lead to weak taxation in the Global South include inadequate human and economic resources, the existence of diverging tax mixes and different policy objectives, as well as negative spillovers such as incentives for tax competition, the distribution of taxing rights and allocation of the global tax base, meaningful participation in transnational negotiations and decision-making, and structural power imbalances and inequality gaps. Bringing together perspectives from scholars of different backgrounds, this seminar will explore those and other tax challenges encountered by less-developed countries in implementing tax norms and standards in a digitalized global economy under crisis and possible solutions for building more sustainable tax systems.

Convener: Yvette Lind (Assistant professor, Copenhagen Business School)

Daisy Ogembo

Moderator: Daisy Ogembo (Post-doc at Faculty of Law, Oxford University)

Daisy Ogembo is a British Academy Postdoctoral Research Fellow at the Oxford University Faculty of Law and a Junior Research Fellow at St Edmund Hall, Oxford. She researches tax law, an inherently inter-disciplinary speciality that draws heavily from scholarly perspectives in economics, politics, and psychology. Her research interests are in tax law and policy, constitutionalism and taxation, administrative law and taxation, comparative taxation, tax and development, and taxation of the shadow economy and small businesses. A significant part of her research explores the difficulties that tax authorities in lower-income countries in Africa contend with, in discharging their core mandate, and the broader legal, socio-economic, and political contexts upon which their success is contingent.

Tarcisio Magalhaes

Tarcisio Magalhaes (Professor in Law at University of Antwerp) 

Dr. Tarcísio Diniz Magalhães is a Professor of Law at the University of Antwerp and a researcher in digitalization and taxation at the Antwerp Tax Academy and DigiTax Centre of Excellence, as well as a Course Lecturer at the McGill University Faculty of Law. A former postdoctoral researcher at McGill Law and IBFD, he holds Doctor, Master and Bachelor of Law degrees, all obtained with honors at the Federal University of Minas Gerais (UFMG), under merit-based scholarships. His PhD thesis “Critical Theory of International Tax Law” (published in 2019) was awarded the Best Thesis in Law prize, receiving Honorable Mention by the Brazilian government for its originality and relevance to scientific, technological, cultural, social and innovation development. He has also been a visiting scholar under merit-based scholarships at WU Vienna (Institute for Austrian and International Tax Law), the Max Planck Society (Institute for Tax Law and Public Finance), and the University of Wisconsin-Madison. In 2020, he was nominated as one of the 35 Leaders of the Future in Taxation (TaxCOOP).

Twitter: @TarDMagalha 

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Oladiwura Eyitayo Oyesode

Wura Eyitayo (Doctoral candidate at Schulich School of Law, Dalhousie University)

I grew up in Nigeria inspired by my father’s career as a lawyer. Years later, I decided to follow in his footsteps. After earning my law degree from the University of Lagos in 2013, I practiced at two law firms in that city. I moved to Canada in 2016 to earn my master’s degree in Law. I am now in my fourth year as a PhD candidate at the Schulich School of Law, Dalhousie University. The aim of my research is to examine the nature of the tax treaty network of three African countries, namely Nigeria, Botswana, and Tanzania. Second, I examine the impact that these treaties have on tax revenue generation in the three countries. These questions will lead to my argument that the way these tax treaties are structured, they continue to impede tax revenue generation in the three African countries, which is a bane to the fulfilment of the Sustainable Development Goals (SDGs). A comparative analysis of the tax treaty networks which I will undertake will show if these countries have similar tax treaty provisions, the implications of these provisions on tax revenue generation, and possible recommendations on how the three countries can reform their tax treaties to increase tax revenue generation. The three countries are chosen to demonstrate similar challenges that impede tax revenue generation across the African continent, and how African countries can collectively change the story by reforming their tax treaties to reflect the changes proposed in my thesis. My goal is to help design effective and efficient international tax rules and policies for fostering inclusive growth and development in the three African countries and in other African countries as well. 

Twitter: @Oladiwura01

Diane Ring

Diane Ring (Professor in Law at Boston College Law School)

Diane M. Ring currently serves as the Associate Dean of Faculty, Professor of Law and the Dr. Thomas F. Carney Distinguished Scholar at Boston College Law. She researches and writes primarily in the fields of international taxation, corporate taxation, labor and taxation, and ethical issues in tax practice. Her recent work addresses issues including information exchange, tax leaks, international tax relations, regulation in the pandemic, sharing economy and human equity transactions, and ethics in international tax. Diane was a consultant for the United Nation’s 2014 project on tax base protection for developing countries, and the U.N.'s 2013 project on treaty administration for developing countries. She is also co-author in three case books in taxation —one on corporate taxation, one on international taxation, and one on ethical problems in federal tax practice. Diane has also contributed chapters to books on the gig economy, sharing economy, the tax base of developing countries, and comparative income taxation.

Prior to joining Boston College Law School, Diane was an associate professor of Law at the University of Florida Levin College of Law, and an assistant professor at Harvard Law School. Before entering academia, she practiced at the firm of Caplin & Drysdale in Washington, D.C., and also clerked for Judge Jon O. Newman of the Second Circuit Court of Appeals. She received her A.B and J.D from Harvard University.

Twitter: @ringdi_dr

 
 
 

CBS Tax Conferences, workshops, and social events

30 August + 6 September + 13 September 2021 - CBS and Cambridge workshop series on financial crime: "Enablers of financial crime: Tax, Finance, and Societies" hosted by CBS Tax Group and Cambridge Tax Group (included in the Cambridge International Symposium on Economic Crime programme)

14 September 2020 - Annual International Tax Conference hosted by CBS LAW

24-26 June 2020 - Three day (virtual) workshop on Corporate Tax Practise and Inequality jointly organized by the Centre for Sustainability and the Inequality Platform at CBS

Tax researchers at CBS:

Law

Jane Bolander

Louise Fjord Kjærsgaard

Michael Tell

Peter Koerver Schmidt

Søren Friis Hansen

Yvette Lind

Tax Researchers affiliated to the CBS Tax environment

Rasmus Corlin Christensen

CBS Tax Group representation (externally) 

Four members of the CBS tax group presented the tax environment at Copenhagen Business School at a seminar hosted by the Cambridge Tax Discussion Group.

On 15 December, Assistant Professor of CBS LAW Yvette Lind was invited to hold a presentation on tax incentives awarded to tech-companies at an event at Uppsala University. The event was part of the Advanced Tax Seminar series hosted by Uppsala university, and Yvette Lind had written a paper specifically for this presentation. You can find her paper here.

CBS Tax Group news

Economist researchers and CBS Tax Group members Jörg ClaussenTom Grad and Vera Rocha from the Department of Strategy and Innovation have started on a new research project entitled: 'Tax (dis)honesty in the digital economy: The case of Airbnb in Denmark', which is aimed at investigating tax evasion on platform markets within the empirical setting of the short-term rental platform Airbnb in Denmark.

Assistant Professor Oddný Helgadóttir at the CBS Department of Organization has been published in the EU Tax Conservatory with her article "The new luxury freeports: Offshore storage, tax avoidance, and ‘invisible’ art".

Professor at CBS and Chairman of the Danish Tax Council, Jane Bolander, has been awarded Karnov's Tax Award (2021). You can find Karnov's Danish article here.

Professor WSR in tax law at CBS LAW, Peter Koerver Schmidt, has been appointed a member of the Danish Tax Law Council (Skattelovsrådet) for the next 4 years. You can find the press release here

CBS student Maria Wriedt Thomsen nominated for Danish Danica Award for her master thesis on tax incentives and R&D.

CBS Tax Group members Rasmus Corlin Christensen, Saila Stausholm and Yvette Lind have been selected for the TaxCOOP 35 Leaders of the Future excellence list 2020.

Along with Neil Buchanan from Levin College of Law, Yvette Lind has edited a special issue of Florida Tax Review - Sustainable Taxation – Global challenges and legal solutions. The issue concerns sustainable taxation, which is now more topical than ever. The pandemic has brought on worldwide struggles with financial recovery, as well as tangible inequality within society.

The issue, with editorials and all papers, are available open access and you can find them here.

CBS Tax Group members have recieved external funding for a new research project. The "TIME MIRROR project" will study the corporate tax and finance infrastructures underlying green transitions. The project aims to research how accounting and reporting enable or obstruct dealing with climate risks, and will identify how firms and their stakeholders can radically transform current standards and practices to support the green transition. Funded by the Independent Research Fund Denmark, the project is a four-year collaboration between researchers at the Department of Organization and Department of Accounting at CBS, including Rasmus Corlin Christensen, Leonard Seabrooke, Duncan Wigan and PI Thomas Riise Johansen.

CBS Tax Group Publications

Oddný Helgadóttir, "The new luxury freeports: Offshore storage, tax avoidance, and ‘invisible’ art", EU Tax Observatory: EPA: Economy and Space, 2020.

Edt. Yvette Lind, Special Issue: Tax Challenges for Developing Countries. Nordic Journal on Law and Society vol 4 issue 1 2021

Oddný HelgadóttirThe New Luxury Freeports: Offshore Storage, Tax Avoidance, and ‘Invisible’ Art, Environmentand Planning A: Economy and Space, December 2020.

Yvette Lind and Åsa Gunnarsson, “Gender equality, Taxation and, the COVID-19 Recovery: A Study of Sweden and Denmark”, Tax Notes International, vol 101 no. 5, 2021, pp. 581-590

Yvette Lind, “Voting rights compared to income taxation and welfare benefits through the Swedish lens”, Florida Tax Review, vol. 23 issue 2, 2020, pp. 713-742 

Peter Koerver Schmidt, “A General Income Inclusion Rule as a Tool for Improving the International Tax Regime : Challenges Arising from EU Primary Law”, Intertax, vol. 48 no. 11, 2020, p. 983-997

Rasmus Corlin Christensen and Leonard Seabrooke, “Global Tax Governance : Is the EU Promoting Tax Justice?”.
in: Governance and Politics in the Post-Crisis European Union . ed. Ramona Coman; Amandine Crespy; Vivien A. Schmidt, Cambridge University Press, 2020, pp. 294-311

Shafik Hebous, Alexander Klemm and Saila Stausholm, “Revenue Implications of Destination-Based Cash-Flow Taxation”, IMF Economic Review, 23.10.2020

Yvette Lind, “The Swedish Aviation Tax : Some Initial Comments from a State Aid Perspective”, European State Aid Law Quarterly, Vol. 19 no. 3, 2020, pp. 290-296

Louise Fjord Kjærsgaard, “Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings”, Intertax, Vol. 48 no. 10, 2020, pp. 879-903

Rasmus Corlin Christensen, Martin Hearson & Tovony Randriamanalina, “At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations”, ICT

Oddný Helgadóttir & Cornel Ban (2021) "Managing Macroeconomic Neoliberalism: Capital and the Resilience of the Rational Expectations Assumption since the Great Recession", New Political EconomyD, 2020

 

 

The page was last edited by: CBS LAW // 10/04/2021