Category: Morality

  • Why do people evade taxes?

    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.

  • Catching Capital: Thoughts on Dietsch and tax competition

    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 […]