Category Corporate taxation

The Great Rise of Corporate Tax Avoidance?

“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…

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Are large firms really successfully lobbying for low tax rates?

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 American firms really more tax aggressive?

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 […]

The fiscal coin and reasonable expectations: Taxes as business costs or intra-economy transfers?

Are taxes on corporations business costs or intra-economy transfers? This is a oft-discussed question in debates about corporation taxes – academic, political as well as layman debates. And it is one with significant implications for tax policy. This blog is here to say: Both. Possibly. But mostly a transfer. The fiscal coin and taxes as […]

Discussing discussions around the corporate income tax

The corporate income tax is under pressure. A hostĀ of factors have contributed to economic, normative and political discussions on the need for corporate income taxation and its role in the architecture of national and international tax systems. Among the most persistent calls today is the lowering or scrapping of corporate income tax (CIT) altogether. And […]