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 […]
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.
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 […]
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 […]
The immediate reaction when companies are asked about their tax policies is often somewhere along these lines (hat tip @SoongJohnston): @FairSkat #thetaxmantra sounds about right, So boring. What if companies started sending out memes instead like pic.twitter.com/jG7JSMc3Px — Stephanie Johnston (@SoongJohnston) March 29, 2016 However, that’s not always the case. In particular, some countries have more […]