Professor Gillian Brock of Philosophy and BA Honours student Hamish Russell are joint winners of the 2014 Amartya Sen Prize Contest.
The prize was awarded for their paper “Abusive Tax Avoidance and Responsibilities of Tax Professionals”. Hamish presented the paper and collected the award at the Illicit Financial Flows conference held at Yale University on November 8.
The paper discusses the problem of abusive tax avoidance and outlines how it reduces the effectiveness and equity of fiscal institutions, contributes to significant levels of deprivation in both developed and developing countries and fuels institutional corruption.
Professor Brock is a Fellow at the Safra Center for Ethics, Harvard University while Hamish completed his BA (Honours) in Philosophy last year. He was also Gillian’s research assistant on several of her research projects, including her project on institutional corruption. Hamish has recently begun his PhD at The University of Toronto, and was awarded an Ontario Trillium Scholarship.
The Amartya Sen Prize is named in honour of Professor Amartya Sen, a Nobel Prize winning professor of Economics and Philosophy at Harvard University, whose work has shown how the rigor of economic thinking can be brought to bear on normative and practical questions of great human significance.