Jurisprudential Perspectives of Taxation Law
The Faculty of Law, University of Ferrara
invites scholars to a colloquium of six seminars
on September 7th and 8th 2010
The colloquium will focus on analytical and descriptive legal philosophy as applied to income tax law, examining judicial reasoning in income tax cases: it will be mainly based on the academic works and researches by Prof. John Prebble. Seminars will examine such questions as: is income tax law qualitatively different from other law? Are conventional explanations of the complexity and incoherence of income tax law persuasive? 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 these questions? (Discussion will generally not be concerned with normative jurisprudence nor with, for instance, whether governments should use taxes to redistribute wealth.) The proposed six seminars are:
Tuesday September 7th 2010
1. Ectopia of income tax law
2. Fictions of income tax law
3. Form and substance in income tax law
4. Autopoiesis and income tax law
Wednesday September 8th September 2010
5. The general anti-avoidance rule and the rule of law
6. Avoidance and morality
Cost: The University of Ferrara will not charge for attendance or for materials. Participants will bear their own costs of travel, accommodation, and sustenance.
Eligibility: Members of University faculties, though there is space for a number of doctoral students and legal practitioners. Most participants will be scholars of taxation law, economics, or accounting, but legal and general philosophers are particularly welcome. Numbers will be limited to promote opportunities for discussion.
Materials: Professor Prebble has compiled a collection philosophical writing and common law judicial decisions on which the seminars will be based. They will be circulated amongst the registered participants in PDF format.
Proceedings: Registrants who are willing to lead or to co-lead seminars or to act as commentators or to add to the materials are warmly invited to advise Professor Prebble, firstname.lastname@example.org CCing their message to Dr. Marco Greggi at email@example.com.
Antecedents: This colloquium will address similar themes to the Prebble-Vording seminars at the University of Leiden in 2005, the Prebble-Chowdry seminars at King’s College London in 2006. and the Prebble-Amparo Grau Ruiz at Universidad Complutense de Madrid in 2008.
Additional information and call for papers and contributions: Other informations including call for papers shall be available soon at www.dirittotributario.eu and on dirittotributario.eu group on Facebook social network.
Registration:Please register by e-mail to dirittotributario.eu at [firstname.lastname@example.org], copy to email@example.com and include full contact details.
There is no formal deadline, but priority will be given to registrations received by July 30th 2010.
Hoping to see you soon in Ferrara,
Professor John Prebble (VUW) and Dr. Marco Greggi (UNIFE)