John Prebble (Victoria University of Wellington) and Marco Greggi (L’Università degli Studi di Ferrara) have invited colleagues to attend and to submit proposals for a colloquium in Ferrara, Italy, on Jurisprudential Perspectives of Taxation Law on September 7-8, 2010:
The colloquium will focus on analytical and descriptive legal philosophy as applied to income tax law, examining judicial reasoning in income tax cases. Seminars will examine such questions as: do legal philosophers’ expositions of the nature of law adequately explain the nature of income tax law? What light do theories of jurisprudence that have not traditionally examined income tax law shed on this question? While contributions are welcome on all topics of taxation law, papers that apply jurisprudential analysis to international tax arbitrage or treaty abuse are particularly welcome. (Discussion will generally not be concerned with normative jurisprudence nor with, for instance, whether governments should use taxes to redistribute wealth.)



