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.

A fascinating new paper was published earlier this month in the Journal of Business Ethics, titled “Corporate Tax: What Do Stakeholders Expect?“. It is authored by Carola Hillenbrand, Kevin Guy Money and Chris Brooks at the University of Reading and Nicole Tovstiga at the University of London. The abstract reads: Motivated by the ongoing controversy surrounding corporate tax, […]

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 […]

Predictably, responses to the release of the Paradise Papers, another leak showcasing the activities of “the offshore world”, has tended to fall onto a familiar continuum. At one end, there’s the “it’s all about the law” fraction. This group maintains that since the leak reveals seemingly little outright illegal activity, any issues arising from the stories […]

The new leak is upon us. 13,4 million new documents from Appleby, an upscale offshore service provider headquartered in Bermuda, as well as 19 company registries have provided fodder for politicians, professionals and the public since the stories began to flood in late Sunday night. Inevitably, the headlines will tell tales of the various offshore […]

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 […]