(Tax)Citizen of the World - A Study of Humans as Capital in the Light of Globalization and Mercantilism

  • Date: 29 November 2022, 15:15–17:00
  • Location: SCAS, Thunbergssalen, Linneanum, Thunbergsvägen 2, Uppsala
  • Type: Seminar
  • Lecturer: Yvette Lind, Junior Global Horizons Fellow, SCAS. Assistant Professor of Tax Law, Copenhagen Business School
  • Web page
  • Organiser: Swedish Collegium for Advanced Study (SCAS)
  • Contact person: Ellen Werner

Yvette Lind, SCAS and Copenhagen Business School, gives a seminar on "(Tax)Citizen of the World - A Study of Humans as Capital in the Light of Globalization and Mercantilism". The talk will be followed by a Q&A session.

The phrase “No taxation without representation” describes a polity that is required to pay taxes to a government authority without having any say in the policies of that government. This phrase is applied to the global labour market as a way of understanding how widely accepted norms, such as linking certain rights and benefits to citizenship and taxing individuals in accordance where they physically reside, have been developed over time and to what extent these norms have stood the test of time. In this project, these commonly accepted norms are challenged when arguing that they perpetuate and exacerbate an unjust access to individual countries and subsequently inequality between the affluent and the poor in the global labour market.

Globalization and mercantilism provide the underpinning theoretical framework for the overall study. A study which is premised on the idea that international tax competition, in combination with prior financial crises and the ongoing erosion of domestic tax bases, have led to a development where individual countries are deliberately designing their legal systems to either attract or deter individuals. In other words, to attract affluent individuals who are mobile by choice, such as high-net value- and high-income individuals, while deterring poorer individuals, most often those who are forced to move, for instance asylum seekers. Humans are consequently viewed as capital in this global labour market.

The study attempts to explore three core questions through the lens of a tax scholar:

1) How has the global labour market changed in the light of globalization and mercantilism?

2) To what extent can we identify differing relationships between the state and differing
groups of individuals?

3) How can we mitigate contemporary challenges stemming from the change in the global
labour market, most noticeable those linked to taxation and citizenship?

 

 

This will be a hybrid event.

For more information and the webinar link, please see http://www.swedishcollegium.se/subfolders/Events.html.

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