Carla De Pietro

Carla’s research focuses on international and European taxation, with a particular emphasis on how tax systems can support sustainable development. Adopting a multidisciplinary perspective, her work explores the role of taxation in addressing global challenges such as inequality, redistribution of taxing rights, and fiscal capacity building—especially in the context of relations between developing and developed countries. Her current research also engages with the ongoing United Nations negotiations on a Framework Convention on International Tax Cooperation, examining their implications for global tax governance and policy coherence.

Seminar Series on Taxation and Sustainable Development

Carla organizes a high-impact seminar series on Taxation and Sustainable Development, held in hybrid format at Tilburg University. The series aims at bringing together leading national and international scholars, policymakers, and representatives from EU and international organizations, as well as students, to critically examine the role of taxation in achieving the Sustainable Development Goals (SDGs) in line with the UN 2030 Agenda.

By facilitating direct dialogue with policymakers actively engaged in SDG implementation, the series enriches academic and public debate while providing concrete contributions to tax policy and governance at national and international levels.

Carla works as an Associate Professor at the Fiscal Institute Tilburg of Tilburg University. She is also the Research Coordinator of the Tax Economics Department. She is an approved expert on the UNDP ExpRes Roster, a consultant deployment mechanism at the United Nations within the framework of the United Nations Development Programme to realize the Sustainable Development Goals.

She is also one of the international coordinators of the EUCOTAX Wintercourse, a leading academic program that brings together an extensive international network of 13 universities worldwide, uniting leading academics in taxation.

She publishes in leading academic journals and book series in the field. Her PhD thesis, Tax Treaty Override, was completed through a joint PhD agreement between the University of Bologna and Tilburg University and was published in the EUCOTAX Series on European Taxation by Kluwer Law International. She is also the editor of the book New Perspectives on Fiscal State Aid – Legitimacy and Effectiveness of Fiscal State Aid Control, published in the same series.

She developed the project Fiscal State Aid and the Role of National Judges within the EU Commission’s Modernization Programme, which was awarded funding by the European Commission, further demonstrating her contributions to the field.

In addition, she has developed a master’s course on Taxation and Sustainable Development.

Click here for my courses.