Ability to Pay in Tax Law: Contribution to IBFD Academic Tax Conference 2026

On 21 and 22 May 2026, the IBFD Academic Tax Conference will take place in Amsterdam, focusing on the theme “Ability to Pay in Tax Law”. The Maastricht Centre for Taxation (MCT) is proud to contribute to this international event with several researchers presenting their work and participating in the academic dialogue.

From Maastricht University, Christina Dimitropoulou will present on “Ability to pay and the income tax: A normative reconstruction of the realization rule in a global economy”, and Almut Breuer will speak on “A general EU principle of ability to pay: does it already exist and what is there to gain from it?”

MCT will also be represented in the poster programme. Nicole Gibbs will present a poster based on her PhD research examining the impact of global mobility on taxation in respect of highly skilled and wealthy individuals. 

In addition, Rufus Nordman, who graduated from the master's programme "International and European Tax Law" at the Faculty of Law of Maastricht University, will present a poster outlining his doctoral research project about equity and the dual income tax system in Finland, which he conducts at Åbo Akademi University (ÅAU).

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View the conference posters


 

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