Category Uncategorized

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?┬áIn 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 […]

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 […]