Tax Policies and Tax Optimization Practices

The session aims at bringing together scholars who investigate tax policies and tax optimization practices.

A challenge is to question the social making of optimization policies and practices from historical and sociological enquiries. Contributors are welcome to highlight the evolution of tax practices by self-employed persons and industrial, commercial and financial business leaders for decades at local, national and international levels. The works could point how tax deductions have been negotiated and legalized (about certain assets, through tax loopholes and tax heavens, from rule evolution...). One could focus on how tax authorities control or contribute to leave in the shadow transnational optimization practices (through transfer pricing, optimization plans within holdings, tax avoidance schemes). Others could analyze qualification mechanisms and fights against company tax optimization before and after 2008.

Another challenge is to analyze the social construction of knowledge and practices on tax optimization in a variety of professional areas. How do professionals (audit firms, legal advisors, asset managers, business lawyers...) shape and transmit knowledge, practices and tricks of the job to play on (non) legal rules? How do professionals fight on this market by establishing hierarchies and a kind of expertise? Contributions on these professions from quantitative or qualitative approach are welcome.

The panel will bring together a variety of studies to understand similarities and differences according to firm sizes, areas, countries and locations. Avoiding a priori judgments or homogeneity of employer interests, this will allow to reinvestigate political domination forms. Strong proposals should justify their theoretical and methodological approach.