{"id":"https://openalex.org/W7127047872","doi":"https://doi.org/10.54648/taxi2026022","title":"Policy Note: Current UN Tax Policy Note: Creating the United Nations High-Level Political Forum on International Taxation to Improve \u2018Throughput Legitimacy\u2019 in UN Tax Policymaking","display_name":"Policy Note: Current UN Tax Policy Note: Creating the United Nations High-Level Political Forum on International Taxation to Improve \u2018Throughput Legitimacy\u2019 in UN Tax Policymaking","publication_year":2026,"publication_date":"2026-02-01","ids":{"openalex":"https://openalex.org/W7127047872","doi":"https://doi.org/10.54648/taxi2026022"},"language":"en","primary_location":{"id":"doi:10.54648/taxi2026022","doi":"https://doi.org/10.54648/taxi2026022","is_oa":false,"landing_page_url":"https://doi.org/10.54648/taxi2026022","pdf_url":null,"source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","jufo-2","norway-1"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5007729796","display_name":"Jonathan R. Everhart","orcid":"https://orcid.org/0009-0003-7898-0555","observed_orcids":["https://orcid.org/0009-0003-7898-0555"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Jonathan R. Everhart","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5007729796"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.05155163,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"54","issue":"Issue 2","first_page":"151","last_page":"157"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.6855000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.6855000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.1818999946117401,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13074","display_name":"Global Financial Regulation and Crises","score":0.02539999969303608,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.8299999833106995},{"id":"https://openalex.org/keywords/throughput-legitimacy","display_name":"throughput legitimacy","score":0.9380000233650208},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.6850000023841858},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.4819999933242798},{"id":"https://openalex.org/keywords/fairness","display_name":"fairness","score":0.5139999985694885},{"id":"https://openalex.org/keywords/regionalism","display_name":"regionalism","score":0.9330000281333923},{"id":"https://openalex.org/keywords/agenda-setting","display_name":"agenda setting","score":0.4399999976158142}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5235000252723694},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.51910001039505},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.49000000953674316},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.4666000008583069},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.4415999948978424},{"id":"https://openalex.org/C2780510313","wikidata":"https://www.wikidata.org/wiki/Q178706","display_name":"Institution","level":2,"score":0.42719998955726624},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.4271000027656555},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.4253000020980835},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.42289999127388},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.41670000553131104},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.37950000166893005},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.36800000071525574},{"id":"https://openalex.org/C83864248","wikidata":"https://www.wikidata.org/wiki/Q177323","display_name":"Developing country","level":2,"score":0.3440999984741211},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3398999869823456},{"id":"https://openalex.org/C2776310101","wikidata":"https://www.wikidata.org/wiki/Q1524235","display_name":"Global governance","level":3,"score":0.3343999981880188},{"id":"https://openalex.org/C2780526558","wikidata":"https://www.wikidata.org/wiki/Q1345314","display_name":"Good governance","level":3,"score":0.3246999979019165},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3111000061035156},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3089999854564667},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.2897999882698059},{"id":"https://openalex.org/C2780871342","wikidata":"https://www.wikidata.org/wiki/Q7883752","display_name":"Underpinning","level":2,"score":0.27250000834465027},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.2583000063896179},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.25450000166893005},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.25189998745918274},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.2506999969482422}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.54648/taxi2026022","doi":"https://doi.org/10.54648/taxi2026022","is_oa":false,"landing_page_url":"https://doi.org/10.54648/taxi2026022","pdf_url":null,"source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","jufo-2","norway-1"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.9200000166893005},{"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals","score":0.9090999960899353}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals","score":0.5408603549003601}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"Developing":[0],"countries":[1,40],"face":[2],"ongoing":[3],"challenges":[4,25],"within":[5],"international":[6,35,42,74,80,128],"taxation":[7],"\u2013":[8,207],"including":[9],"influencing":[10],"agenda-setting":[11],"and":[12,32,56,72,92,106,134,152,155,163,181,254],"decision-making":[13],"to":[14,37,87,103,125,158,229,271],"capacity":[15],"building":[16],"resources.":[17],"The":[18,45,95,217,238],"major":[19],"issue":[20,278],"underpinning":[21],"each":[22],"of":[23,29,48,54,97,110,184,248],"these":[24,159],"is":[26,65,102,132,240],"the":[27,49,52,62,107,111,143,147,190,205,209,230,245,249,255,266],"lack":[28],"a":[30,66,185,198],"fairer":[31,91,133],"more":[33,93,135],"transparent":[34,73,136],"institution":[36,81,130],"support":[38],"developing":[39,138,177],"in":[41,69,244,258],"tax":[43,99,129,202,273],"policymaking.":[44],"2023":[46],"Report":[47],"Secretary-General":[50],"on":[51,214,222,235,265,276],"Promotion":[53],"Inclusive":[55],"Effective":[57],"International":[58,215,223],"Tax":[59,116,187,252,268],"Cooperation":[60],"at":[61,146,189,204],"United":[63,114,250],"Nations":[64,115,251],"\u2018critical":[67],"juncture\u2019":[68],"establishing":[70],"fair":[71],"institutions.":[75],"At":[76],"its":[77],"core,":[78],"an":[79,127,241],"must":[82],"ultimately":[83],"establish":[84,126],"\u2018throughput":[85,174],"legitimacy\u2019":[86,175],"be":[88,226],"regarded":[89],"as":[90,119],"transparent.":[94],"aim":[96],"this":[98,259,277],"policy":[100,108,123,193,246,256,260,274],"note":[101,194,261],"guide":[104],"policymakers":[105],"work":[109,247],"new":[112,122,199],"2025\u20132029":[113],"Committee":[117,269],"term":[118],"it":[120],"considers":[121],"reforms":[124],"that":[131],"for":[137,149,176],"countries.":[139],"Part":[140,165],"2":[141],"summarizes":[142],"governance":[144],"gaps":[145],"Organisation":[148],"Economic":[150],"Co-operation":[151],"Development":[153],"(OECD)":[154],"UN":[156,206,210,218,231,267],"leading":[157],"institutions":[160],"lacking":[161],"fairness":[162],"transparency.":[164],"3":[166],"highlights":[167],"two":[168],"key":[169],"elements":[170],"which":[171],"can":[172,225],"improve":[173],"countries:":[178],"(1)":[179],"Regionalism":[180],"(2)":[182],"Creation":[183],"Political":[186,212,220,233],"Forum":[188,213,221,234],"UN.":[191],"This":[192],"concludes":[195],"by":[196],"proposing":[197],"regionalism-based":[200],"political":[201],"forum":[203],"called":[208],"High-level":[211,219,232],"Taxation.":[216],"Taxation":[224],"modelled":[227],"similar":[228],"Sustainable":[236],"Development.":[237],"author":[239],"expert":[242],"participant":[243],"Committee,":[253],"recommendations":[257],"have":[262],"been":[263],"published":[264],"website":[270],"provide":[272],"guidance":[275],"(https://financing.desa.un.":[279],"org/untc-31st-session-stakeholder-input).":[280]},"counts_by_year":[],"updated_date":"2026-10-03T13:16:28.481748","created_date":"2026-02-03T00:00:00"}