Dr. Quentin presented their work in progress at the Spiegel Sohmer Tax Policy Colloquium at McGill University, Faculty of Law on 27 October 2021.
The working paper, entitled Intangible Assets and The Thunder of History: an essay in world-system fiscal sociology, takes us on a journey that connects global wealth chains, global value chains, and the tax state. Dr. Quentin explores how capital and the state both try to capture value from global value and wealth chains, while labour seeks to interrupt the efforts of each. So far, capital is winning, and richer states benefit more than poorer states from this balance because they can turn to other sources for their revenue needs. Dr. Quentin ultimately argues for the development of a new, progressive international fiscal sociology to develop modes and methods to change the status quo
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