Author: phdskat

  • UN-doing the OECD’s global tax dominance?

    UN-doing the OECD’s global tax dominance?

    For a couple of decades now, debates over the which international organisation should be in charge of organising global tax policy-making have ebbed and flowed, every once in a while heating up and surfacing in global political discussions, then fading back into isolated debates amongst selected tax stakeholders. The classic dichotomy is one where the […]

  • EU’s kamp mod skattely skal gentænkes fundamentalt

    Indlægget er originalt bragt i Børsen. Onsdag d. 17. februar kunne man læse her i avisen, at EU fører en “forvirret og ineffektiv” kamp mod skattely. Og det er fuldstændig rigtigt: Der er behov for, at EU’s kamp mod skattely gentænkes helt fundamentalt. Desværre skorter det – på trods af en frodig diskussion med både […]

  • Hvilke udfordringer skaber skattely?

    Denne tekst er tidligere udgivet af OmFinans i 2017. Hvad er det for nogle udfordringer, som fænomenet ”skattely” skaber for og i et land som Danmark? Det, som der typisk er mest fokus på, er det økonomiske omfang – hvor mange skattekroner er det præcist, vi går glip af hvert år på grund af skattely? […]

  • Hvad er omfanget af skattely?

    Denne tekst er tidligere udgivet af OmFinans i 2017. Hvor stort er problemet med skattely egentligt? Hvor omfattende er den finansielle gemmeleg? Og hvor mange skattekroner går Danmark hvert år glip af? I sagens natur ved vi det ikke præcist, da aktiver i skattely netop er beskyttet af uigennemsigtighed. Men ved at analysere hvor meget, […]

  • Hvad er skattely?

    Denne tekst er tidligere udgivet af OmFinans i 2017. Skattely er et komplekst fænomen, som har mange navne og mange definitioner. Skattely er det danske udtryk, “tax havens” er den direkte engelske pendant, men herudover anvendes også fx ”offshore centres”, ”secrecy jurisdictions” (hemmelighedsjurisdiktioner), eller ”usamarbejdsvillige lande”. Fælles for de mange betegnelser er en generel karakteristik […]

  • Ain’t nothin’ but a G7 thang

    Ain’t nothin’ but a G7 thang

    This weekend, the Group of Seven (G7) finance ministers completed a “historic deal”, a new “global tax agreement” that will truly bring the international tax system “into the 21st century”. Or so, at least, is the narrative presented by some of the G7 folk (most prominently UK chancellor Rishi Sunak), which has been swallowed by […]

  • Academic Political Scientists on International Taxation – OECD Digital Consultation Letter

    A group of political science academics working on issues of international taxation have submitted a joint response to the OECD’s Public Consultation Document on ‘Addressing the Challenges of the Digitalisation of the Economy’. The full letter can be found here.

  • The Paradise Papers should lead us towards a new global tax system

    Last week, I published an op-ed in Danish newspaper Politiken with my colleague Saila Stausholm. I reproduce it below, liberally translated, for those interested. Given the op-ed format, it naturally has certain limitations and a certain style that differs from my usual writings on this blog – so take that into account. Here we go: The Paradise […]

  • Varieties of Something

    Varieties of Something

    What is a tax haven really (if anything at all)? How can we classify them? And what are the existing attempts at doing so? In connection with a research project, I recently asked for your help in pointing out sources discussing different “varieties” of tax havens, i.e. what different countries “specialise” in. That fostered a series […]

  • Why do people evade taxes?

    Why do people evade taxes?

    In this post, I will look at what existing academic literature has to offer on questions of tax evasion and tax morale, in particular: Why do people evade taxes? And I’ll zoom in on how recent contributions adds to this scholarship.