Vol. 3 (2025): NOVA Tax Research Series - Volume Three

Welcome Volume Three of the NOVA Tax Research Series. This volume continues our commitment to exploring taxation not only as a legal and financial mechanism, but as a dynamic tool capable of reflecting and shaping societal values and public policies.

Held on 9 and 10 October 2024 at NOVA School of Law and online, the III Annual Conference of NOVA Tax Research Lab addressed the critical question: Can tax legislation be less complex? The event brought together academics, practitioners, policymakers, and students to discuss tax law through multidisciplinary lenses – legal, economic, sociological, linguistic, and legislative – highlighting how deeply taxation intersects with broader societal challenges.

This volume includes sixteen chapters authored by researchers from various backgrounds and nationalities who have reflected on tax systems as they are (as the world is), imagined the future of tax governance (as the world is becoming) and proposed alternative objectives for tax policy (as the world could be).

As in previous volumes, the contributions are published in English and Portuguese, reflecting the linguistic and cultural diversity of our community. The following three sections structure this volume. Part I – Tax Goals features proposals for rethinking tax design, with a particular focus on transparency, public participation, simplification, and education. From regulatory sandboxes for biotech startups to civic engagement in tax legislation, this section invites readers to envisage new pathways for tax systems around the globe.

Part II – Tax Regimes offers a comparative view of existing tax structures, with attention to the complexities introduced by tax treaties, constitutional principles, and administrative opacity. The contributions highlight the need to clarify and demystify tax obligations, specifically in cross-border contexts.

Part III – Tax Transformations explores ongoing changes in the tax systems, including the incorporation of progressive principles into indirect taxes and the global negotiations of the UN Framework Convention on International Tax Cooperation. It also reflects on local dynamics, such as the current Brazilian tax reform and its implications for fiscal competition among states.

We are profoundly grateful to all the contributors, our editorial team, and the institutions that continue to support our work: NOVA School of Law, CEDIS, and the Foundation for Science and Technology (FCT). We also thank the conference participants, whose questions and insights significantly enriched the discussions that shape the basis of this publication.

May this book serve as a source of inspiration and a platform for continued dialogue about the future of taxation in an increasingly complex world.

Enjoy the read!

Rita Calçada Pires, Diogo Feio and Mariana Passos Beraldo

Editors, NOVA Tax Research Series – Volume Three