Call for Tax Papers: Constitutional and Supranational Review on Tax Legislation Across the Mediterranean

The Mediterranean Programme of the Robert Schuman Centre for Advanced Studies at the European University Institute in Florence (Italy) has issued a call for tax papers for a workshop on Constitutional and Supranational Review on Tax Legislation Across the Mediterranean as part of the 10th Mediterranean Research Meeting to be held on March 25-28, 2009.  Here is the workshop abstract:

The objective of the seminar is to assess, in a comparative approach, the current trends of Legal, Constitutional, Religious and Supranational Limitations on the Taxing Power of domestic legislatures across the Mediterranean (and in nearby Countries as well); to evaluate and compare the impact of fundamental principles, concepts and rights on the taxing power of the sovereign states. ...

Under a theoretical perspective, Adams Smith was perhaps the first one to develop "canons or maxims of good tax" in the Western world, i.e. tax should be certain, fair, efficient and considers the taxpayer's needs and situation. This model of "Good Tax" has become a benchmark for most of the legislatures and policy-makers around the world.

Nearly two centuries after Adam Smith's canons of good tax, nearly all the courts in Europe began to question the taxing power of the Sovereign State according to various principles (Constitutions, where available, Fundamental principles, Ethical and even Religious). In Europe, we ultimately are experiencing restraints of Supranational nature.

The EU has introduced new limitations that however are not related to a social dimension but rather to market-economic approach. At the same time, it could be argued that other consideration are used in the Mediterranean countries, such as national constitutions, legal traditions, ethical, principles of distributive justice and even religious concepts.

The more the Mediterranean sea is considered a common area to share experiences and face common challenges, it is relevant to compare the various approaches to taxation according to the various aims pursued by the states and to the limits found within the fundamental principles of each one of them.

Applications (with a C.V. and 500-1000 word paper proposal) are due September1, 2008.  Decisions will be announced September 30, 2008, and final papers are due January 15, 2009.

(Hat Tip:  Reuven Avi-Yonah.)