Taxation, International Cooperation and the 2030 Sustainable Development Agenda

This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.    

• Global Governance Architecture
• Global Tax Governance
• Harmful Tax Practices
• International Tax Policy
• OECD Tax Initiatives
• Open Access
• Medium Term Revenue Strategies
• Sustainable Development
• Tax and Development
• Tax Systems Sustainability

• Leiden University, Leiden, The Netherlands

  Irma Johanna Mosquera Valderrama

• Ghent University, Ghent, Belgium

  Dries Lesage, Wouter Lips

Irma Johanna Mosquera Valderrama (PhD,  University  of  Groningen)  is  Associate Professor  at  the  Faculty  of  Law  of  the  University  of  Leiden,  the  Netherlands.  Her areas  of expertise  are  international  tax  law  and  comparative  tax  law  in  developed  and  developing countries.  She has published  several  articles  in  peer-reviewed  and  non-peer-reviewed journals. She is the principal investigator of the ERC Funded Project GLOBTAXGOV.

Dries Lesage is Associate Professor at Ghent University, Belgium and Director of the Ghent Institute of International Studies. His research interests: globalization, global governance architecture, multipolarity and global governance, international tax policies. 

Dr. Wouter Lips is a post-doctoral assistant at Ghent University focusing on the international political economy of taxation and global tax governance. His work has been published in New Political Economy, Journal of European Integration and Globalizations.