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.
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Tax Chat! with Erich Kirchler
– The Economic Psychology of Tax –
10 December 2020
Noon EST/17:00 GMT/18:00 CET
Join us on December 10 at noon EST/17:00 GMT/18:00 CET for our next Tax Chat! with Professor Erich Kirchler of the Department of Applied and Clinical Psychology at the University of Vienna, Austria. This “virtual” event is free, but you need to register here in order to receive the link.
Erich is the author of Economic Psychology: An Introduction (with Erik Hoelzl) and Economic Psychology of Tax Behaviour. He developed the Slippery Slope Framework which draws on economic and psychological insights to posit that 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 the upcoming Tax Chat! Erich and I will discuss tax psychology methodology, the Slippery Slope Framework, the impact of audits and penalties on tax compliance, and challenges for tax administration in the wake of the pandemic.
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 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.