Event Description

Seminar 2 – Taxation, History, Theory, Law and Administration by Parthasarathi Shome

Convener: Yvette Lind, Assistant professor in tax law at Copenhagen Business School

Excerpting one area of focus from his new book, the author will discuss the ramifications of taxation for inequality in different aspects. His book, published by Springer Texts in Business and Economics, 2021, is a continuum through various branches of taxation history, economic theory, law, prevailing worldwide taxes, international taxation and tax avoidance, and tax administration, and Partho Shome will speak mainly on the particular aspect of equality in, and through, taxation. He will cover the theoretical concern with equality in taxation, the characteristics that address equality in actual tax codes, the history of international taxation including the latest discussions on a global minimum tax so that tax revenues are beneficially shared across nations, and the principle of equal treatment of taxpayers by the tax administration.

For more information and access to an excerpt of the book (click here)

Presenter

Dr. Parthasarathi Shome is Chairman, International Tax research and Analysis Foundation (ITRAF), Bengaluru, India (www.itraf.org), and Visiting Senior Fellow, London School of Economics. Earlier, he was Adviser (Minister of State) to the Indian Finance Minister, and chaired the Tax Administration Reform Commission (TARC). Before that, he was Chief Economist, UK Revenue and Customs; Chief of Tax Policy, IMF; and Professor, American University, Washington DC. He chaired India’s Ninth and Tenth Five Year Plan Task Forces on tax policy and administration. He was Director, National Institute of Public Finance and Policy (NIPFP), and Director and Chief Executive, International Council for Research on International Economic Relations (ICRIER), two major research institutions, New Delhi, India. His publications in peer reviewed journals include Journal of Economic Theory (United States), Journal of Public Economics (Netherlands), IMF Staff Papers, National Tax Journal (US), Oxford Economic Papers (UK), Oxford Review of Economic Policy (UK), Public Finance (Europe), Public Finance Quarterly (US), and other international and national journals. His own and edited volumes are from Business Standard Publishers, Cambridge University Press, CenTax, International Monetary Fund, Lexis Nexis, OakBridge, Orient Blackswan, Oxford University Press, Routledge, Springer, and Wolters Kluwer. He received Brazil’s highest civilian honour, Commander of the Order of the Southern Cross, for his contributions to Brazilian fiscal reform, and the Jeanne S. Mattersdorf Award of the National Tax Association of America as “an outstanding student in the field of taxation and public finance” for his Ph.D. thesis on the incidence of the corporation income tax. He is regularly invited to speak across the globe and participates in discussion and debate on international taxation matters. (www.parthoshome.com)

CBS discussant

Yvette Lind is currently an assistant professor in tax law at Copenhagen Business School. Swedish jur.dr. specializing in international taxation with an emphasis on challenges arising from globalization, increased taxpayer movement and the fragmentation of law. Awarded Swedish TOR/Skattenytt post-doc between 2017-2019 in connection to defending her doctoral thesis. Global Horizon Junior Research Fellow in 2022. Regular guest researcher and teacher at the Faculty of Law, Lund University and the Max Planck Institute for tax law and public finance in Munich.

External discussant

Ashrita Prasad is a research and teaching associate at Vienna University of Economics and Business (WU) where she is also pursuing her doctoral studies in International Business Taxation Law (DIBT). Ashrita belongs to India where she completed her undergraduate law degree. She obtained the Bachelor of Civil Law degree from University of Oxford as a KC Mahindra Scholar in 2013-2014. She has lectured in tax law at Jindal Global Law School, India between 2014 and 2019. She was awarded the Abe Greenbaum Research Fellowship by UNSW, Sydney for 2018. She was part of a research team that advised the Fifteenth Finance Commission of India on earmarked taxes in 2018. Her main areas of research interest are tax policy and international taxation from the perspective of developing countries. 

Questions?
Feel free to contact organizer Yvette Lind at yl.law@cbs.dk