The Award encourages and recognizes innovative research by graduate students in the field of public economics, in particular in the analysis of tax avoidance and evasion, tax havens, tax competition. Nomination of empirical papers with direct implications for EU tax policy is especially encouraged.
The increase in global mobility of capital and labour poses a number of challenges to national tax systems: Numerous leaks have revealed intricate global structures to hide personal wealth. The rise of the digital economy complicates the task of determining the location of value creation and thus fuels debate about the international allocation of taxing rights. As a response to these developments, countries have risen to the occasion by developing policy at the international level, such as the automatic exchange of information and the global corporate minimum tax. Nevertheless, their effectiveness in tackling tax evasion and avoidance remains to be seen in practice and evaluated scientifically. Early career researchers are at the frontier of this assessment. Exciting times for tax research!
Submissions will be evaluated by the EU Tax Observatory’s award committee. The winning submission will receive a reward of EUR 2000 and will be officially awarded during our high-level event in Brussels on 30 May 2023.