Introduction

Tax Policy covers all government decisions in relation to taxation. Its scientific analysis mainly focuses on attaining  efficient, fair and neutral tax systems, on the political economy of taxation, and on behavioral responses to taxation.

Tax policy is a prototypical object for interdisciplinary research, mainly in economics and law, but also in political science, management, and public administration.

The University of Lausanne’s Tax Policy Center is hosted jointly by its Faculty of Law, Criminal Justice and Public Administration Faculty and its Business and Economics Faculty (HEC Lausanne). It aims at bringing together the research and teaching activities in this area carried out at the University of Lausanne, and facilitating exchanges with outside experts and students. The Center actively collaborates with the OECD and the IBFD, and it coordinates a research network on fiscal federalism. It manages one executive education program: the EPTP. Its members are also authors of numerous publications as well as organizers of various conferences.