Tax Chat! is an online series of conversations with interesting people from around the globe who work on taxpayer rights in a variety of disciplines, including law, economics, public finance, psychology, and anthropology, and in fields such as human rights, tax ombuds/advocates, low income taxpayer clinics, and tax administrations.
Registration is Now Open!
Tax Chat! with Keith Fogg, Amy Lawton & David Massey, Annette Morgan & Donovan Castelyn, Emer Mulligan, and David Sams
– Low Income Taxpayer Clinics: An International Movement –
12 January 2021
Noon EST/17:00 GMT/18:00 CET
Join us on January 12 at noon EST/17:00 GMT/18:00 CET for our next Tax Chat! with . This “virtual” event is free, but you need to register here in order to receive the link.
Our guests for this Tax Chat! include tax clinicians from the United States, Australia, England, and Ireland – truly the beginning of an international movement:
- Keith Fogg, Federal Tax Clinic, Harvard Law School, United States
- David Massey and Amy Lawton, North West Tax Clinic, University of Lancaster, United Kingdom
- Annette Morgan and Donovan Castelyn, Curtin Tax Clinic, Curtin University, Australia
- Emer Mulligan, Student Tax Clinic, National University of Ireland Galway, Ireland
- David Sams, Executive Director, The Community Tax Law Project, United States
In the upcoming Tax Chat! we will discuss the various ways tax clinics advance access to justice for low income taxpayers with controversies before the tax authorities (or how to prevent those disputes), and the role tax clinics play in advocating for systemic change in protecting the rights of low income and other taxpayers. We’ll also discuss the importance of clinical education and of providing opportunities for pro bono service for tax professionals, and we’ll chat about the challenges of establishing a clinic and securing funding.
To check the time of this Tax Chat! in your time zone, click here.
Tax Chat! Videos are now available on YouTube
Tax Chat! No. 4
The Economic Psychology of Tax Behavior
Our guest for this Tax Chat! is Erich Kirchler of the Faculty of Psychology of the University of Vienna. Erich developed the Slippery Slope Framework, which suggests tax compliance is an interaction between taxpayers and the tax authority — one that involves a dynamic relationship between the power and trustworthiness of the tax authority.
In this Tax Chat! we discuss tax psychology methodology, the Slippery Slope Framework, the impact of audits and penalties on tax compliance, taxes and emotions, and challenges for tax administration in the wake of the pandemic.
Tax Chat! No 3
The Anthropology of Tax
Our guests for November’s Tax Chat! are Lotta Bjorklund Larsen, Johanna Mugler, and Nimmo Elmi. In this episode, we will explore “what anthropology is” and how anthropological research can uncover new insights into people’s behavior and assumptions about taxation, tax administration, government, and tax compliance. We discuss anthropological fieldwork and how anthropology interacts with other disciplines. We also discuss Nimmo’s fieldwork with the Kenyan Tax Authority in the development of ITax; Johanna’s fieldwork observing OECD negotiations relating to the international tax framework; and Lotta’s work within the Swedish Tax Agency, following a risk analysis project from start to finish.
Tax Chat! No. 2
Taxpayer Rights, Human Rights, & Sustainable Development Goals
In our October 2020 Tax Chat! are Professors Riel Franzsen and Annet Oguttu, and Asha Ramgobin discuss the rights of governments to raise the necessary funding to achieve sustainable development goals for their citizenry and the rights of taxpayers to have their needs met.
We also explore the impact of the coronavirus pandemic on the ability of governments to meet those needs, and we also discuss how the international tax structure can undermine developing countries’ efforts to achieve sustainable development goals
Tax Chat! No. 1
Observatory on the Protection of Taxpayers’ Rights
In our inaugural Tax Chat! Professor Pasquale Pistone and Philip Baker, QC discuss international and national trends in taxpayer rights identified in the recently published Observatory on the Protection of Taxpayers’ Rights general and national reports.
Topics include the right to privacy in light of exchange of information agreements; mandatory disclosure and consequences for attorney-client privilege; and proportionality of sanctions and penalties.