Information exchange agreements are one of the main tools open to governments in the fight against tax evasion. They allow tax authorities to investigate tax(non-)payers’ affairs across borders, uncovering unreported income and piecing together tax planning structures. They’re also the main focus of coercive efforts by big economic players to “crack down on tax havens.”… Continue reading Some heretical thoughts on automatic information exchange and developing countries
Author: Martin Hearson
Death and taxes and zombies
One of the highlights of last weekend’s Critical Tax Theory Conference was a paper on an issue that I had previously never considered, but which could have major implications for developing as well as developed countries. Definitely something for development NGOs to consider. Here’s the abstract: The U.S. stands on the precipice of a financial… Continue reading Death and taxes and zombies
Developing countries and the social nature of international tax
Over the weekend I was lucky enough to be able to attend the 16th annual Critical Tax Theory conference, held this year at the Hastings College of Law in San Francisco. It was a chance to get some really useful feedback from a group who are very focused on using empirical evidence to answer questions… Continue reading Developing countries and the social nature of international tax
Companies are behaving in precisely the way that our international tax system incentivises them to behave
This is my post published on the LSE Politics and Policy blog last week, written before the corporation tax announcement in the budget. It went down a storm with the UK Independence Party’s Financial Services spokesman: @eurocrat @martinhearson @LSEpoliticsblog Half hearted assertions backed by no evidence. As usual academia with no business acumen — Steven… Continue reading Companies are behaving in precisely the way that our international tax system incentivises them to behave
Have the source and residence principles become redundant?
How typical. You only just get your head round a concept that you learn it’s no longer useful. So it seems to be with the principles of source and residence, based on a thought-provoking conference at the Oxford Centre for Business Taxation last week. To recap. The fundamental problem of international tax is to allocate… Continue reading Have the source and residence principles become redundant?
The new UN tax committee, and why it matters
Nominations are now open [pdf] for the next UN tax committee, whose term will run from July 2013 to June 2017. Although the UN committee is not as influential as the OECD, I think that its composition will be one of the most significant determinants of what happens in international tax over the next four… Continue reading The new UN tax committee, and why it matters
Martin Hearson 