Tax Policy Conference July 2023
Monday 3 July
| 9:00am |
Registration and refreshments Welcome from organisers (Dominic de Cogan, Alexis Brassey and May Hen-Smith) |
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| 9:20am | Welcome | |
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Session 1. Concepts (Part I: Conceptions of the Rule of Law) Chair: May Hen-Smith |
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| 9:30am | Ira Lindsay | Taxation and Two Conceptions of the Rule of Law |
| 10:00am | Dirk Broekhuijsen, Bastiaan Van Ganzen, Jan Vleggeert and Henk Vording | Anti-avoidance legislation: Rule of Law, rule of law, rule by law? |
| 10:30am | Lynne Oats and Rodrigo Ormeño- Pérez | The rule of law and taxpayers' rights in Chile: A Bourdieusian view |
| 11:00am | Break | |
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Session 2. Concepts (Part II: Further theoretical insights) Chair: Damien Macedo |
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| 11:30am | Jo Badisco and Elly van de Velde | Virtue ethics: supplement of the rule of law in taxation |
| 12:00pm | Rory Gillis | Two Conceptions of the Prospectivity Problem in Taxation |
| 12:30pm | Lunch | |
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Session 3. Concepts (Part III: Distributional questions) Chair: Peter Harris |
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| 1:30pm | Alex Raskolnikov | Distributional Limits of Legal Rules |
| 2:00pm | Alexis Brassey | The Kindness of Strangers: An exploration of the bond and FX markets on fiscal policy and the rule of law |
| 2:30pm | Henry Ordower | Unbundling Social Security from its Payroll Tax Funding Mechanism |
| 3:00pm | Break | |
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Session 4: Institutions (Part I) Chair: Alex Brassey |
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| 3:30pm | Stefanie Geringer | Preserving the rule of law in the application of Union law by the Member States through ECJ jurisprudence: The case of VAT |
| 4:00pm | Yvette Lind | “Men of Property” An Exploration of Democratic Capitalism and the Rule of Law |
| 4:30pm | Tirza Cramwinckel | Provision of information by the (Dutch) tax authorities in the context of the rule of law: a multidisciplinary analysis of legitimate expectations |
| 5:00-6:00pm | Drinks reception | |
| 7:30pm | Clare dinner |
Tuesday 4 July
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Session 5: Institutions (Part II) Chair: Dominic de Cogan |
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| 9:00am | Adrian Sawyer | "Erosion" of the rule of law in a taxation context: reflections on recent New Zealand experience |
| 9:30am | Suranjali Tandon and Chetan Rao | Anti-avoidance rules and rule of law |
| 10:00am | Publication discussion | |
| 10:30am | Break | |
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Session 6: EU and International (Part I) Chair: Guy Mulley |
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| 11:00am | Katerina Pantazatou | Can the single tax principle be justified under the rule of law in an EU context? |
| 11:30am | Michael Littlewood | The BEPS project, the rule of law and the instructive case of New Zealand |
| 12:00pm | Lunch | |
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Session 7: EU and International (Part II) Chair: Kui Li |
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| 1:00pm | Giedre Lideikyte Huber | Challenges to the rule of law in taxation of the digital pornography industry |
| 1:30pm | Richard Krever and Kerrie Sadiq | International Tax, Transfer Pricing and the Rule of Law |
| 2:00pm | Break | |
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Session 8: Procedures and information Chair: Alex Brassey |
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| 2:30pm | Stephen Daly | The Rule of Law, Access to Justice and Tax Administration |
| 3:00pm | Helen Hodgson | Asymmetrical access to information and the Rule of Law in the Tax Transfer System |
| 3:30pm | Closing comments |
