The Mitchell B. Carroll Award aims to encourage young and highly-skilled tax scholars and professionals to establish a strong relationship with Global IFA. The Award supports this goal by inviting the submission of original and unpublished works in the field of international or comparative tax or fiscal law, including international indirect taxation.
Subject: The work must be in the field of international or comparative tax or fiscal law, including international indirect taxation.
Types of publication: Works must not have been published or submitted for publication in any journal, book, or other medium, whether print or digital, this includes platforms such as websites, blogs, social media, and online repository as of 28 February 2026. Applicants are further encouraged to refrain from submitting the work for publication until the jury has issued its decision.
Language: Submissions may be written in any language, though English is preferred.
Open to: The applicant must not be older than 40 years on 31 July of the year in which the Award is awarded. There are no limitations on location, or academic qualifications of the author(s) and submissions may be co-authored. Submissions may also be made by a third-party nominator.
Submission requirements:
Curriculum Vitae (CV) of the (co-)author;
Global IFA Membership Number (if applicable);
The unpublished paper in a soft copy format (pdf and word);
If the work is not in English:
Unofficial English translation, or
The author must submit a Word version of the original text and consent to Global IFA producing an unofficial and unedited translation using AI-powered translation software.
In the case the publication exceeds 10,000 words, a summary of the publication of up to 10,000 words (footnotes and bibliography excluded) in English and in article style;
A letter of consent authorizing Global IFA to publish the work or its summary in a medium of its choice.
If submission is made by a third-party nominator, a presentation letter and the soft copy of the publication are sufficient. The other documents will be requested by the (co-)author.
Prize: The winner will receive a monetary award of EUR 8,000, an invitation to attend the Annual IFA Congress with registration fees waived, a certificate, one year of free IFA membership, and the opportunity for publication.
Submission deadline: All required documents must be submitted by 28 February 2026 via e-mail to [email protected]. The subject line of the application should clearly state the following: “Mitchell B. Carroll Award Application”.
The jury shall be composed of a maximum of 5 members, including the Chair of the Global YIN Committee or the YIN PSC representative.
Prof. Dr. Kees Van Raad (Netherlands)
Peter H. Blessing (USA)
Trevor Glavey (Ireland)
Prof. Jacques Malherbe (Belgium)
Prof. Dr. Christine Osterloh-Konrad (Germany)
Please contact the IFA General Secretariat for further details at [email protected].