On 21 and 22 May, Lukas Dallaff, Research Assistant and PhD Candidate at the Institute for Tax Law, attended this year’s IBFD Academic Conference in Amsterdam. The conference focused on the ‘ability to pay’ principle – a central tenet of tax justice – and examined it from various perspectives. Despite its fundamental role in various tax systems, it has become clear that this principle has many caveats and therefore requires further academic assessment.