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Business Taxation and Wages: Redistribution and Asymmetric Effects

Corporate income taxation is very popular among many voters and policy makers because alleged wealthy capital owners are supposed to bear the burden. However, firms… Read More ›

Malcolm Turnbull’s Only Salvation Is True Tax Reform

“The Chinese use two brush strokes to write the word ‘crisis’. One brush stroke stands for danger; the other for opportunity. In a crisis, be… Read More ›

The EU’s Tax Blacklist – Why We Should Care Who Is on the List

On Tuesday morning, 5 December 2017, EU Finance Ministers will meet over breakfast to finalise their list of ‘uncooperative jurisdictions’ for tax purposes – or… Read More ›

From Basic Income to Poor Law and Back Again – Part 2: Whither the Welfare State?

In the first part of this series, we followed the introduction and abolition of the first ‘Basic Income’ scheme, the Speenhamland system in the United… Read More ›

A Fair Slice for Developing Countries: Some Policy Recommendations

At the time of writing, more than 100 countries are participating as Associates in the Inclusive Framework on Base Erosion and Profit Shifting (BEPS). More… Read More ›