THE JAMES HAUSMAN TAX LAW & POLICY WORKSHOP
presents
Wilson Prichard
Munk School of Global Affairs
University of Toronto
China, International Taxation and the Global System
Wednesday, February 28, 2018
12:30 - 2:00
Solarium (room FA2), Falconer Hall
84 Queen's Park
There has been mounting interest in China’s role in shaping global economic governance, but conclusions have been guided by a small set of empirical cases. We offer an analysis of Chinese engagement with the reform of international tax rules, in order to shed light on the broader factors shaping Chinese global governance strategies. We argue that China has pursued a dual track strategy: it has adopted a cooperative and moderately reformist position at the OECD, but has pushed a potentially more radical agenda at the UN, and through domestic policy positions that quietly – but substantially – challenge OECD conventions. In doing so if has rhetorically signalled a desire to represent broader developing country interests, yet in practice appears guided primarily by narrower national interests, which often – but not always – overlap with those of developing countries more broadly. Indicative of this position, China has offered some support for more inclusive policy processes at the UN, but appears to have more firmly embraced a leadership role for the OECD, increasingly under the direction of the G20.
Wilson Prichard is an Associate Professor jointly appointed to the Department of Political Science and the Munk School of Global Affairs. is a Research Fellow at the Institute of Development Studies at the University of Sussex and is the Research Director of International Center for Tax and Development. He holds a PhD and MPhil from the Institute of Development Studies, and a BA from Harvard University. His broad research focus is in international development, with a particular focus on sub-Saharan Africa, and he has an interdisciplinary background in comparative politics, international political economy and economics. His current research explores the political foundations of development, with a focus on the differential implications of taxation, resource wealth, and foreign aid for development outcomes, particularly in post-conflict settings. His book manuscript Taxation, Responsiveness and Accountability: The Dynamics of Tax Bargaining in Sub-Saharan Africa is currently under review; he is co-authoring a second book titled Taxing Africa; and other publications have appeared in the Journal of Development Studies and International Review of Administrative Sciences along with several additional working papers and chapters in edited volumes. He works closely with civil society organizations, national governments, regional organizations in sub-Saharan Africa, and international agencies and institutions, including the World Bank, IMF, OECD, the UN, and various aid agencies.
A light lunch will be served.
For more workshop information, please contact Nadia Gulezko at n.gulezko@utoronto.ca.
