Forthcoming Seminars

Comparative perspectives on tax law and culture

in conjunction with the Cegla Center for Interdisciplinary Research of the Law
University of Tel Aviv

9-11 June, 2009
Monash Centre in Prato, Italy

This conference is the second part of the project that was initiated by a workshop in 2008.

Selected papers presented at this conference will be published in the July 2010 issue of  Theoretical Inquiries in Law, the journal of the Cegla Center.

Theoretical Inquiries in Law is devoted to the application of insights on law developed by philosophy, sociology, economics, history and psychology. It appears in Lexis, Westlaw, LegalTrac and Bepress. It is ranked second for "impact factor" by the Washington and Lee most-cited-legal-periodicals list in the "Jurisprudence and Legal Theory" category. This journal is ranked first in the immediacy index, which measures how rapidly the average article in a particular journal is discovered and cited, above all the other journals in its category.

Outline

The rise of connected and global economy, the immense growth of international business and investment activities, and the widespread movement of people, capital and ideas across national borders, provide ample opportunities for drawing fascinating comparisons between the tax laws and cultures of different societies, looking at the role that ideas, social norms and political forces play in the evolution of tax law.

In our contemporary globalized world, these questions are crucially important for lawyers interested in tax law as well as politicians, policy-makers, tax officials interested in tax policy.

The proposed workshop and conference will jump-start the study of a novel area of tax law, and provide a forum to discuss the following questions:

• in what ways do different tax systems reflect different cultural preferences?
• what role does the culture of a specific country have in shaping tax policy and tax law?
• what happens when a tax norm is transferred from one culture to another?

>>Conference paper abstracts (.doc 25kb)

>>Conference program (.doc 23kb)

Institute Director
Professor Rick Krever
Email Professor Krever
Tel: + 61 3 9905 2375
Fax: + 61 3 9574 8259