It’s been a bit quiet on here recently, the result of a busy term at LSE. At least I am at not the only PhD-student-and-tax-blogger whose blog has been suffering from the demands of teaching and research! This week I’ve been at the International Centre for Tax and Development Annual Meeting, a chance to compare… Continue reading Uganda’s tax treaties: a legal and historical analysis
Category: Academic research on tax
Do tax treaties affect foreign investment? The plot thickens
I’m at Allison Christians’ brilliant Tax Justice and Human Rights Symposium. Yesterday I began my presentation, as I usually do, by discussing the link between tax treaties and foreign direct investment (FDI). I wrote about this a while ago, but since then I’ve found some more research on the topic. It’s not as simple as… Continue reading Do tax treaties affect foreign investment? The plot thickens
Some academic thoughts on international tax reform
Since my post last week on unitary taxation, I’ve read a couple of academic papers that give useful perspectives on some of the questions I raised. US states and unitary taxation First up, Lessons for International Tax Reform from the U.S. State Experience Under Formulary Apportionment by Kimberly Clausing. One of the concerns I raised… Continue reading Some academic thoughts on international tax reform
Double tax treaties: a poisoned chalice for developing countries?
It’s been an interesting couple of days here at Strathmore University Business School in Nairobi. I’m at a conference to launch the School’s new Tax Research Centre, which has brought together tax officials, tax practitioners and academics to address some critical issues for Kenya, including anti-avoidance, taxing multinationals and tax treaties. The quality of discussion… Continue reading Double tax treaties: a poisoned chalice for developing countries?
“Tax, Law and Development”: recommended reading for campaigners
This spring, two academic books have come out that offer an opportunity to look at tax and development from different perspectives. “Critical Issues in Taxation and Development” edited by Clemens Fuest and George Zodrow is going to be the economists’ take, using “modern empirical methods” to answer a lot of “what is the effect of… Continue reading “Tax, Law and Development”: recommended reading for campaigners
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
Martin Hearson 