18th GREIT Conference 2024, 23.-24. September 2024, Vienna, Austria.
We are living in a globalized and digitalized world in which state borders hardly matter
anymore. Indeed, people move, live in states others than those in which they were born, and
their home country is not necessarily the state in which they work or of which they are a
citizen. Substantive free movement of people and businesses is a cornerstone of the European
Union, and thus, the progressive integration process has led to a steady relaxation of the
relationship between member states and their citizens. The fact that people are no longer
organized in communities shaped and defined by national borders puts enormous pressure on
our traditional understanding of the state, state functions, and state financing. In other words,
if the cooperative structures in which people are organized and which provide public goods,
social protection, and distributive justice is no longer aligned with state borders, we need to
think about how we can align people, their representation, their organization, and their
financial burdens.
Against this background, the GREIT Conference 2024 wants to deal with the various challenges
posed by the new multi-layered community structure on our understanding of democracy and
the legitimization to tax.
Continuing our tradition, this conference will not be limited to invited speakers. We encourage
scholars interested in the theme of democratic foundation of taxation to submit a paper
proposal for this conference. The conference will cover four main topics, submissions falling
within their theme are very welcome.
We would highly appreciate contributions that follow a cross-disciplinary approach and
encourage scholars from fields beyond law to participate in the call.