The principle of ability to pay (ATP) stands out as a cornerstone of equitable tax systems, dictating that those with greater financial  capacity should bear a larger tax burden. While seemingly straightforward, its application in an increasingly complex global economy raises profound theoretical and practical challenges.

Given that, the 2026 ATC will explore the multifaceted dimensions of ATP, examining its historical evolution, legal and constitutional foundations, and its implications within domestic and supranational tax frameworks.

To ensure that the conference and resulting book address the topic broadly, we seek diverse submissions that cover the different
subtopics listed (you can find them in the link bellow).  Interested scholars are encouraged to send up to two abstracts and, in addition, mention their willingness to cover any other of the subtopics (or suggest papers beyond those subtopics). Papers should not be focused on a single jurisdiction or on a limited number of jurisdictions, given that the topic is normally already comprehensively covered under such an approach.

Selected candidates will be invited to present their draft papers at the conference, promoting active discussions and exchange of ideas with participants. The conference will be held in Amsterdam on 21 and 22 May 2026.

Following the conference, candidates will have the opportunity to finalize their papers and submit the final drafts for inclusion in the conference proceedings, which will be published by IBFD after a final review by the scientific editors.

Interested researchers can submit abstracts to academic@ibfd.org no later than 12 September 2025.

More info here.