By paying taxes, citizens and companies contribute to financing government functions such as education, healthcare, social and environmental measures or the provision of public infrastructure. Additionally, the costs of global crises, particularly the climate crisis, must be primarily borne at national level. Moreover, taxes can reduce, but also exacerbate, (gender) inequalities. Adequate tax revenues are particularly important for countries of the Global South, especially for the poorest ones.
Civil society organisations around the world have therefore long been calling for fair, transparent and progressive national tax systems as well as a global tax regime that facilitates international cooperation, guarantees a fair distribution of taxing rights between states and prevents tax evasion and tax avoidance.
Tax Justice-Europe is the network of European civil society organisations working on tax justice, and is part of the Global Alliance for Tax Justice (GATJ). The network will meet in Vienna for the first time, from 14 to 16 May 2024.
On the occasion of this strategy meeting, two Austrian tax experts will discuss two extremely topical issues with the members of the network as well as an interested audience:
The contribution of tax systems to a social-ecological transformation: the example of Austria
with Margit Schratzenstaller (WIFO). How can the tax system be used to finance and support an environmentally, socially and economically sustainable transformation?
Global Minimum Tax (Pillar Two) – failure or success of the current international tax governance?
with Claus Staringer (WU Institute for Austrian and International Tax Law). Using the example of the global minimum tax, this session will focus on international tax rules and current reform initiatives, in particular the so-called BEPS project of OECD and G20, and a new UN Tax Convention..
Discussion with
Margit Schratzenstaller
is Senior Economist at WIFO and has been working in the Research Group "Macroeconomics and Public Finance" since 2003. Margit Schratzenstaller is member of the Austrian Fiscal Council and the board of ÖGfE – the Austrian Society for European Politics as well as member of the Scientific Advisory Board of the Vienna Climate Council and the KDZ – Centre for Administrative Research. Her areas of expertise include (European) tax and budget policy, EU budget, tax competition and harmonisation, greening of public finances as well as gender budgeting. Mrs. Schratzenstaller has prepared studies for the European Parliament and the European Commission as well as national clients.
Claus Staringer
is a full professor and vice head of the Institute of Austrian and International Tax Law at WU, where he leads the Corporate Tax Group. He is a frequent speaker and author of several publications on corporate and international tax topics, including a legal commentary on the Austrian implementation of the Global Minimum Tax. Before his retirement from legal practice, Claus Staringer was a partner with the international law firm Freshfields Bruckhaus Deringer.