The series “International Workshops on DRM”, organised by the DIE since 2011, brings together scholars, government officials, representatives from international organisations and other experts to discuss ongoing research and policy initiatives in specific areas of taxation, and assess their policy implications. It is designed to build bridges between academic research and development policy.
The workshop will be organised as a virtual event. Since it caters to participants worldwide, it will take place on three consecutive days, with a three-hour time slot on each day, for a total of six modules à 90 minutes each.
Focus of the workshop
This year’s workshop will explore the relevance of tax expenditures for DRM. The workshop will build, among other inputs, on the wealth of information provided by the newly released GTED, as well as the experiences that are currently being made by ATI members. It is against this background that we look forward to discussing with you key topics related to this area.
Issues to be discussed at the workshop include:
- The state of tax expenditure reporting
- Experiences with setting up / improving tax expenditure reporting in individual countries
- Main barriers for the estimation and reporting of tax expenditures
- Tax expenditures in a context of informality
- Tax expenditures as an instrument of (harmful) tax competition between countries
- Bringing tax expenditures into the current debate on international tax reform
- Role of regional tax organisations & the Network of Tax Organisations (NTO)
- Tax expenditure reform in a post-COVID-19 world
- Decision-making processes to promote reforms & political economy challenges in the context of rationalising tax expenditures
We welcome contributions from academic researchers as well as development practitioners. If you or your organisation would be interested in contributing to the workshop by presenting ongoing work, kindly send us a note including the proposed title and outline (200-500 words) of your presentation. Your email to firstname.lastname@example.org should reach us before September 20, 2021. Also, please feel free to forward this invitation to any other experts who might be interested in contributing.
Source: Deutsches Institut für Entwicklungspolitk (DIE), 06 August 2021