Rising levels of income and wealth inequality are a challenge for tax design. At the same time, greater mobility of capital, but also of individuals, undermines the capacity of the public sector to collect taxes. Inequality and globalization reinforce each other, which inevitably calls for the adoption of a broader approach to tax design, including tax enforcement policies. In this regard, globalization might require further efforts between countries to harmonize statutory tax parameters or to fight the negative effects of avoidance practices like physical mobility and profit shifting by multinationals, among others. Needless to say, though, there is still room for the analysis of public policies within a country, for example, regarding the design and level of unemployment benefits, the pros and cons of regional tax decentralization, or the relevance and effects of tax avoidance and evasion practices, among others.
The aim of this workshop is to bring together scholars currently working on these topics either from an analytical or from an empirical perspective. The workshop will run for 1 & ½ day and will include 12 papers.