Jerry Min, a Ph.D. candidate in Government and A.M. candidate in Statistics at Harvard, has been awarded the APSA Best Poster Award.
This award recognizes the best poster presented by a graduate student or early career scholar at the previous year’s American Political Science Association (APSA) Annual Meeting and is chosen by a selection committee from the pool of presented posters.
Min’s award-winning poster, titled “Do Left Governments Tax More? How States Tax Global Capital With Tax Treaties,” sheds light on the realm of international political economy. Challenging conventional assumptions, Jerry explores how left-leaning governments approach global taxation through the negotiation of bilateral tax treaties.
Reflecting on his research, Min notes: “A foundational body of research has examined how institutions and interests shape domestic taxation, yet we know relatively little about the domestic politics of global taxation—a domain of growing importance and controversy.
“This project reveals that, contrary to the conventional wisdom that left-leaning governments tax more than right-leaning ones, left governments tax less in the realm of global taxation. Specifically, I investigate when and why a government, in negotiating bilateral tax treaties (BTTs), chooses to concede its right to tax the income and capital assets of foreign firms and individuals operating within its territory. My theory emphasizes the intertwined roles of government ideology and regime type, which I test by developing a comprehensive dataset on BTT-prescribed taxing rights.”
Min’s research advances our understanding of the complex interplay between international finance, foreign investment, and government policy, contributing valuable insights to ongoing debates in global tax governance.