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 […]

“Perception is reality”. A simple and yet powerful idea. It came to mind this week after a poll showed a general belief that corporate tax avoidance is becoming worse…

If you’ve come here for another post about interesting new research on international taxation, I’m afraid this is going to disappoint you. As I turn the page on the first six months of my PhD Fellowship at Copenhagen Business School (CBS), and as I roll into summer relaxation mode (see you in August!), I wanted […]

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.

The OECD has recently released information on the two most important recent global networks of global tax information exchange. They are, respectively, the networks of exchange of country-by-country reporting (CBCR) and exchange of financial account information (through the Common Reporting Standard, CRS). These networks give a unique look into the new political economy and geography of […]

My last attempt at a review of recent academic literature on a corporate tax income topic was well-received, so here’s round two in the “Are firms really…?” series. This time, I’ll take a look at another paper out of Oxford University in the context of an existing body of literature. Here, we are looking at […]

Are multinational groups headquartered in the United States more aggressive in their tax planning compared to non-US competitors? That is, at least, a very popular strapline in tax circles. Negative media stories about the tax affairs of major US firms such as Apple, Amazon and Starbucks are often described as contributing factors to the OECD/G20 […]