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- Convenors:
-
Victoria Baldani-Miranda
(Pontifícia Universidade Católica do Paraná - PUCPR)
Guilherme Martelli (Pontifícia Universidade Católica do Paraná (PUCPR))
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- Format:
- Thematic Panel
- Theme:
- Recalibrating economic policies
Short Abstract:
Taxation funds transformative policies in the Welfare State, addressing imbalances and enhancing individual freedoms through sustainable development initiatives. The panel invites researchers to explore interdisciplinary papers addressing sustainable development's theoretical and practical facets. The focus includes the formulation of public policies and the state taxation activity.
Long Abstract:
Taxation empowers essential tasks within the Welfare State framework. Fiscal resources not only fund but also form the cornerstone for transformative policies addressing economic and social imbalances, achieving development mandates, and eliminating fundamental sources of personal freedoms' deprivation. Fostering access to social, environmental, cultural, political, and economic development is imperative to enrich and expand individual freedoms. Despite the potential enhancement of individual freedoms by public policies, their expansion may not practically translate into an improvement in opportunities, quality of life, and other indicators, as human behavior is unpredictable and complex by nature. Considering this scenario, the panel invites researchers to explore interdisciplinary papers addressing sustainable development's theoretical and practical facets. The focus includes the formulation of public policies and the state taxation activity.
Accepted papers:
Paper short abstract:
Sen's theory of human developmen has influenced the UN's approach and led to the establishment of organizations like the HDCA. Sustainable development, particularly in response to climate change, requires ecological tax reforms to transition to a green economy.
Paper long abstract:
Amartya Sen's theory has significantly underpinned the United Nations' approach to human development. This is evident through the examination of the United Nations Human Development Reports, which conceptualize development as the process of broadening human choices. The significance of Amartya Sen's contributions to these multidimensional approaches is unmistakable as his theory serves as a foundational framework supporting various others and has been instrumental in the establishment of an organization dedicated to the study of human development - the Human Development and Capability Association, of which Amartya Sen is one of the founding members. The concept that development aims to enhance human lives by broadening their capabilities was deeply fostered by Amartya Sen. He stated that "development is about removing the obstacles to what a person can do in life, obstacles such as illiteracy, ill health, lack of access to resources, or lack of civil and political freedoms". The impacts of climate change are becoming more tangible and are impacting every corner of the globe, pushing it towards a threshold where the harm to humanity's existence could become extremely serious and irreversible. In this context, the aim is to explore sustainable development from the taxation activity from a hypothetical-deductive method, adopted in a theoretical research based on literature review. We observe that the pursuit of sustainable economic development demands the implementation of ecological tax reforms aimed at fostering the transition to a green economy. However, efforts to mitigate the effects of climate change on well-being may clash with many contemporary approaches to achieving well-being, which still heavily rely on fossil fuel-derived energy. Yet, these changes call for alterations in production processes, consumption patterns, and lifestyles. Ultimately, these variations could impact certain economic sectors and socially vulnerable groups heavily reliant on energy, such as households facing financial constraints or sudden economic, social, or health challenges, hindering their ability to afford necessities, including energy utilities. On the other hand, human well-being relies on the mitigation of climate changes, more urgently and decisively and ever. We conclude that the Capabilities Approach could serve as foundation for rethinking national tax systems with the aim of eradicating or diminishing greenhouse gas emissions and its externalities stemming from the rise in greenhouse gas concentration in the atmosphere, as the existing tax rates on polluting goods are remarkably low and fail to adequately mirror the environmental and social harm caused by these products.
Paper short abstract:
The "pink tax" epitomizes gender-based economic inequality, imposing higher prices on products for women. It especially affects developing countries, exacerbating existing socioeconomic disparities. Addressing this requires robust government policies, including anti-discrimination and taxation.
Paper long abstract:
The "pink tax", an economic phenomenon that has gained prominence in recent years, represents a deeply entrenched gender disparity in the global economic structure. This practice refers to the tendency to charge higher prices for products and services targeted at women compared to their male counterparts, even when the products in question are essentially identical in terms of quality and functionality. The extension of the pink tax goes beyond the borders of developed countries, also significantly impacting the economies of developing economies, where gender disparities are often more pronounced and women face substantial socioeconomic challenges, the pink tax takes on an even more harmful dimension. Women in economically vulnerable communities are faced with the difficult reality of dedicating a disproportionate share of their limited income to purchasing essential products, such as menstrual hygiene products, which are often subject to this type of taxation. In addition to the direct economic impact, gender taxation also has profound implications for the way women are perceived and valued in society, which not only undermines women's self-esteem and self-confidence, but also contributes to the perpetuation of harmful gender stereotypes, reinforcing the notion that women are less rational consumers or less deserving of economic equality. To effectively combat the pink tax in developing countries, it is imperative to implement robust government policies that aim to not only mitigate gender disparities but also actively promote economic and social equity, which could include the adoption and strict enforcement of anti-discrimination laws that explicitly prohibit the practice of the pink tax, as well as the implementation of progressive tax measures that reduce the tax burden on essential products for women. Empowering women economically is not only a matter of social justice, but also a strategy for sustainable and inclusive economic development. Ultimately, the pink tax is a global problem that requires a global response. By acknowledging its existence and working together to combat it, we can create a world where men and women are treated equally, economically, and socially, regardless of where they live or their gender identity. We intend to address the current state of pink taxation in the developing world, with special emphasis on Brazil and India, through the lenses of Amartya Sen’s work, especially the theoretical framework of the capability approach, as well as identify possible policies applicable to those countries that might reduce gender inequality and promote welfare and socioeconomic development.