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Tax Policy Conference July 2023

Monday 3 July


Registration and refreshments

Welcome from organisers (Dominic de Cogan, Alexis Brassey and May Hen-Smith)

9:20am Welcome  

Session 1. Concepts (Part I: Conceptions of the Rule of Law)

Chair: May Hen-Smith

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  

Session 2. Concepts (Part II: Further theoretical insights)

Chair: Damien Macedo

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  

Session 3. Concepts (Part III: Distributional questions)

Chair: Peter Harris

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  

Session 4: Institutions (Part I)

Chair: Alex Brassey

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


Session 5: Institutions (Part II)

Chair: Dominic de Cogan

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  

Session 6: EU and International (Part I)

Chair: Guy Mulley

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  

Session 7: EU and International (Part II)

Chair: Kui Li

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  

Session 8: Procedures and information

Chair: Alex Brassey

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