Taxation is often seen as a dry and arcane topic, rarely mentioned in university general curricula on global development. Yet it is of fundamental importance to the big policy challenges of economic and social development.
Whether or not we pay taxes – for what, when, and where, how much we pay, why, how willingly and sustainably, how taxes are used, contested, managed, and negotiated, and how taxation evolves – all these aspects (and more) speak directly to the kind of society in which we live, our respective places within them and vis-à-vis others, our basic allegiances and values, and possible alternatives to the status quo.
Research on taxation offers broad scope for lateral thinking on development questions. Spanning the social sciences and cutting across policy domains, researching taxation can mean focusing on governance, growth, redistribution, and equity – but also on citizenship, on responsibility and, ultimately, on the social contract.
GlobalDev joins partners for the 2022 World Conference on Development, titled “Tax Policy for Sustainable Development” to lead a new debate on taxation in development policy. The initiative will be organized in advance and offered as an accompaniment to the in-person event which will take place in Clermont-Ferrand, France, from November 2 to 4, 2022.
You are invited to write 800 words with a focus on any area of taxation research that intersects with major challenges of development policy. Contributions from across the social sciences are encouraged, including (but not limited to) law, economics, political science, sociology, anthropology, psychology, and management.
Please read our one pager and style guide before writing and send us your article at firstname.lastname@example.org. We accept submissions in English and translate all published content into Spanish and French. Social media posts are also published in Arabic.
GlobalDev looks for accessible contributions that make use of existing research to throw light on some of the most urgent policy challenges facing the world today. We do not publish extended abstracts of single research publications, or highly technical content. If your first draft focuses mainly on one publication, we invite you to rethink it and write instead a piece about what you know, from existing quality research, about the policy challenge you are interested in. You are welcome to hyperlink as many research sources as you like in the text.
This series is organized in partnership with CERDI, UCA, FERDI, and the conference team at GDN.
A special editorial panel will review submissions to this GlobalDev debate. The guest editors for this series are Grégoire Rota-Graziosi, director of the Centre d’Etudes et de Recherches sur le Développement International (CERDI), University Clermont Auvergne, and Anne-Marie Geourjon, program manager at FERDI, associate researcher at CERDI-Université Clermont Auvergne and an expert for the International Monetary Fund in tax policy and customs administration. They will join GlobalDev’s founding editors Rabah Arezki, Pierre Jacquet, and Francesco Obino.
For more information on the 2022 Global Development Conference ‘Tax Policy for Sustainable Development’, check the homepage of GDN.
This page was updated on September 22, 2022.