“Taxing People: The Next 100 Years,” hosted by Professor Ruth Mason and Oxford University professor Tsilly Dagan, brought together leading scholars in tax law and policy for an interdisciplinary conference at Worcester College on June 2-3.
The conference was sponsored by the Virginia Center for Tax Law, which Mason directs, and the University of Oxford Faculty of Law.
Papers from 11 contributors and comments by a dozen experts explored the challenges and opportunities facing personal taxation with a view to the coming century. At the heart of the conference was a commitment to consider the potential roles of governments and international institutions in designing a tax system that puts people at its core.
“At a time when most international tax scholars have been focusing on the impact of globalization on corporate taxation, Tsilly and I thought it was important to also consider how globalization will impact taxation of people,” Mason said. “We were delighted that the world’s foremost experts joined us in Oxford to present and comment on chapters that will appear in our forthcoming book.”
The topics covered by the papers underlined the sprawling and interdisciplinary nature of tax law scholarship and laid the groundwork for rich discussions. Among the challenges addressed by the authors were the impact of increased human mobility on income taxation, aging populations, decolonization and advances in technology.
The papers will be edited and compiled by Mason and Dagan into a volume titled “Taxing People: The Next 100 Years,” to be published by the Cambridge University Press.
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