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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…
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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.
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The new political economy and geography of global tax information exchange
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…
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The quiet BEPS revolution: Moving away from the separate entity principle
For the longest time, international law has treated multinational enterprises (MNEs) as consisting of separate, independent units, rooted in separate national jurisdictions. Apple’s US corporate headquarters is distinct from its Irish holding company, which is distinct from its local national subsidiaries – even though they are all part of the same multinational group. Their reporting compliance and tax liabilities are,…
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Book review: Global Tax Governance – What is wrong with it and how to fix it
One of the major 21st century challenges for politicians and polities at both the national, regional and international levels is the governance of ever-more global, mobile and flexible economic and financial flows. No more so than in the area of taxation, which looks likely to remain the last bastion of entrenched perceptions of national sovereignty, an undisputed cornerstone…
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We’re changing the equation of tax competition and corporate profit shifting
Within tax economics, one of the central arguments for tax competition and low(er) taxes on capital, including corporate profits, is that it leads to increased investment and growth (at least in some countries, mostly small open economies). Why? In short, we know that corporate tax rates and rate changes have behavioural effects. Capital income may…
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Catching Capital: Thoughts on Dietsch and tax competition
Globalisation and the intensified competition among firms in the global marketplace has had and continues to have many positive effects. However, the fact that tax competition may lead to the proliferation of harmful tax practices and the adverse consequences that result, as discussed here, shows that governments must take measures, including intensifying their international co-operation, to protect their tax bases…
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The bark IS the bite, but ..: Why tax haven blacklists are not the answer
The OECD has been working on criteria for a tax haven blacklist. At the request of the G20 Finance Ministers, this has been a work in progress since April of this year. And the results are set to be presented at the G20 finance minister’s meeting in China next month. This morning, the FT reports that…
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Five years of EU tax policy recommendations: Key trends in European taxation
The European Union is a major player in international tax politics. Alongside the OECD, the EU has arguably been the most significant actor in redesigning international as well as national tax rules and norms over the past decade. So it matters what the EU’s institutions and its Member States are doing and saying on tax…
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Sådan bekæmper vi skattely
I lørdags bragte Information en kronik af undertegnede, som gengives her (med tilladelse fra Information). Kronikken indeholder en diskussion af nogle af de væsentligste udfordringer ved at regulere ‘skattely’, og hvilken retning, man kan kigge i, hvis man vil imødekomme disse. Sådan bekæmper vi skattely I kampens hede er det belejligt at skyde skylden på Nordea…
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Rasmus Corlin Christensen 