It’s been quiet on here because of a field trip in Thailand, Vietnam and Cambodia, of which more anon. In the meantime, I’ve been given the opportunity to present a paper based on a chapter of my thesis several times this autumn. It’s a historical study of the politics of Britain’s tax treaty negotiations. I… Continue reading British tax treaties with developing countries, 1970-1981
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“We have some doubt whether it would really prove useful.” The origins of UK opposition to a Global Tax Body.
As OECD and G-77 countries debate the status of the UN tax committee at the Financing For Development conference in Addis Ababa, the finger has once again been pointed at the UK and US. @alexcobham well for now US blocking #ffd3 agreement and infuriating G77 who feel humiliated over being denied this one minor thing… Continue reading “We have some doubt whether it would really prove useful.” The origins of UK opposition to a Global Tax Body.
A global tax body for what?
It’s only a few days until the start of the Third UN Financing for Development summit in Addis Ababa. This is the key crunch point for discussions on if and how the international tax architecture might change to better accommodate developing countries in decision-making. Although the debate about strengthening the UN tax committee (UNTC) from… Continue reading A global tax body for what?
Policy drift in international tax
The more I think about it, the more I like the idea of policy drift as a way to explain what might at times seem like perverse outcomes in the international tax system. This post is an attempt to road test this idea. Policy drift seems to originate with this 2004 article by Jacob Hacker… Continue reading Policy drift in international tax
Dobbeltbeskatningsoverenskomster!
At the risk of turning this into a travel blog, here I am in Denmark’s parliament building, the Borgen, a treat for aficionados of the TV programme. I spoke yesterday at a hearing organised by the parliament’s fiscal affairs committee on Denmark’s tax treaties with developing countries. The hearing was provoked by ActionAid Denmark’s questioning… Continue reading Dobbeltbeskatningsoverenskomster!
Is it or isn’t it a spillover?
Last week’s Global Tax Policy Conference at Maastricht University on “international spillovers in taxation” has got me thinking. In particular, I was fascinated by Belema Obuoforibo’s presentation on the IBFD’s methodology for ‘spillover analyses’ (here is a link to an IBFD Powerpoint describing it). The term ‘spillover’ comes from the IMF, a term they use… Continue reading Is it or isn’t it a spillover?
Martin Hearson 