Karen B. Brown (George Washington) presents A Survey and Critique of International Tax Governance Reform at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Emily Satterthwaite and Dayanand Manoli: 

The most far-reaching international tax reform proposal in nearly one hundred years unfolded under the auspices of the Organisation for Economic Cooperation and Development (OECD) largely without input from the non-OECD nations in Sub-Saharan Africa. That area, hard hit by the multiple calamities of covid-19 and other devastating diseases, climate change, inflation engendered by wars waged inside and outside its confines, has been designated as key to the survival of the remainder of the world. The prospect of the future progression of tax reform without meaningful initial input from the Sub-Saharan region is untenable. A truly inclusive global tax governance will restore legitimacy and integrity to reform efforts.