[PHILOS-L] Call for abstracts: Tax bases for the 21st century, Monist special issue workshop, Rotterdam, 25-26 June 2025

[Huub Brouwer]

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**Call for abstracts: Tax bases for the 21^st century**

Workshop for special issue of the Monist

25-26 June 2026

Erasmus University Rotterdam

 

*Confirmed speakers*

- Will Abel (IMF) & Tom Parr (University of Warwick) – on egalitarian land taxation

- Paul Bou-Habib (University of Essex) & Serena Olsaretti (ICREA – Pompeu Fabra University) – on tax breaks for caregivers

- Huub Brouwer (Tilburg University) – on the tax base for limitarianism

- Tsilly Dagan (Oxford University) & Lisa Herzog (Groningen University) – on taxation and the spatial and temporal scope of work

- Anca Gheaus (Central European University) – on sharing the costs of childbearing and childrearing through the tax system

- Joseph Heath (University of Toronto) – on wealth taxation

- Hillel Steiner (University of Manchester) – on land taxation and universal basic income

 

*Topic*

Taxation was largely overlooked in 20^th century political philosophy. This is a shame, because taxes are a powerful driver of human behaviour and mould the world around us. Think only of the window taxes that shaped architecture in European countries in ways still visible hundreds of years onwards. In the 21^st century, philosophers have fortunately started to engage with questions of taxation again. However, an important and normatively significant issue that has not received sufficient attention yet is the choice of tax base: what should be taxed?

 

Many countries predominantly tax labour income and consumption. Developments in the real economy – including slower economic growth, labour market polarisation, and the growing concentration of wealth – have put a strain on fiscal policy formed largely in the years just after 1945. Moreover, even though taxation has strong effects on human behaviour, governments have so far only used it sparsely to address contemporary challenges such as climate change, disruptive technological development, and demographic ageing. These changes and challenges suggest a need to reform the tax base for it to be fit for purpose.

 

*Submitting an abstract*

The aim of the workshop, and the special issue that will result from it, is to contribute to the cutting-edge of philosophical inquiry into taxation by studying which tax bases can help address 21^st century challenges. Topics include, but are not limited to, land value taxes, carbon taxes, taxes on AI and robotization, novel forms of wealth taxes on individuals and corporations, special taxes on ultra-high net worth individuals, and novel forms of inheritance taxes.

 

To be considered for participation in the workshop, please submit an anonymized abstract of about 1000 words by the 7^th of December 2025 to workshopphilos...@gmail.com. Abstracts will be reviewed anonymously. You will be notified by the 15^th of December of acceptance/rejection. The workshop is pre-read.

 

*Costs and funding*

A 3-night hotel stay of one author per selected paper will be covered by Huub Brouwer’s Dutch Research Council grant (VI.Veni.221F.045) on philosophy of taxation. Moreover, there is some budget to contribute to the travel costs of selected presenters.

 

*Special issue of the Monist*

Authors of selected papers need to submit a full draft to the organizers by 31 May 2026. Selected papers will be considered for inclusion in a special issue of the Monist, that will be published in April 2028 (volume 111, issue 2).

 

*Questions*

Any questions about the workshop and the special issue should be addressed to Huub Brouwer (h.m.b...@tilburguniversity.edu). Please do not send your questions to the address at which we receive abstracts, as this will be maintained by someone else to enable anonymous abstract selection.

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