Under this title, the Max Planck Institute for Tax Law and Public Finance hosted a high-profile interdisciplinary conference on 15 and 16 December.
Leading experts from tax law, economics, and political philosophy gathered to discuss what an efficient, fair, and politically feasible tax system of the future might look like. The backdrop for these considerations was the geopolitical fragmentation of the world, which makes coordinated, multilateral action by states increasingly unlikely.
Specific topics addressed at the conference included the relationship between efficiency and fairness, the principles of single taxation and non-discrimination, the allocation of taxing rights between countries of residence, production locations, and market countries, the importance of tariffs, indirect taxes (such as digital taxes) and wealth taxes, as well as institutional possibilities for tax policy coordination.
Director Wolfgang Schön and co-organiser Will Morris (Washington D.C.) welcomed academic guest speakers from around the world - from Brazil to the United States and Europe, and from the United Arab Emirates to Australia. Key institutions such as the United Nations, the OECD, and the International Monetary Fund were also represented.
The presentations and comments will be published in 2026 in a special issue of the journal "Bulletin for International Taxation" (IBFD).
Image 1: The conference rooms at Marstallplatz 1 offered ample space for discussions late into the evening. (© salzer)
Image 2: Philip Baker, a barrister at Field Court Tax Chambers and visiting professor of international tax law at the University of Oxford, managed to spare a moment for a quick glance over his shoulder amidst all the interesting conversations. (© salzer)
Image 3: With the help of the hosts, all participants were eventually rounded up for the obligatory group photo. (© salzer)
December 2025