Lund University Tax Research Center

LUTAX is an interdisciplinary research and knowledge center focusing on taxation and public finance. The public sector is the cornerstone of a well-functioning society and depends on sustainable financing, which in turn requires an effective tax system. To be legitimate, such a system must be efficient, fair, and transparent.

Today’s tax systems face challenges from technological development, demographic change, and increasing international competition. At the same time, they are expected to contribute to the green transition, finance a stronger defense, and promote a more equal society.

Conducting policy-relevant research on the future of taxation in an increasingly complex world requires expertise from multiple disciplines — such as law, technology, economics, economic geography, sociology, environmental and climate science, and business administration — as well as a willingness to move beyond traditional silos.