Tax, Law And Development Yariv Brauner , Miranda Stewart Description ‘Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal… Continue reading I am looking forward to this book coming out
Category: Academic research on tax
Taxing internet companies: shutting the stable door after the horse has bolted?
I’ve just been reading a paper from 2006 entitled “The Rise of the OECD as Informal World Tax Organisation“. I’m not going to comment on its analysis of the OECD itself; what is interesting is its analysis of the case study of the OECD’s project on e-Commerce, which took place over a decade ago. Its… Continue reading Taxing internet companies: shutting the stable door after the horse has bolted?
Do tax treaties increase foreign investment in developing countries?
Ghana also uses Double Taxation Agreements (DTA) to rationalise tax obligations of investors who come from global tax sourced jurisdictions with a view to saving the investors the incidence of double taxation. – Ghana Investment Promotion Centre
The political economy of international taxation in developing countries: the Oslo version
Today I’m discussing my PhD research at Oslo University College, at a conference organised by Tax Justice Network Norway. Here’s the presentation. It’s mostly quotes from research papers to stimulate discussion for now – more detail to follow on this blog!
Tax treaty negotiation: what affects the outcome for developing countries? (Part 1)
[T]ax administration and tax policy officials in Uganda are not sufficiently trained in the area of tax treaties and international taxation. As a result, Uganda has a weak tax treaty negotiation team that concludes treaties more intensively reflecting the position of the other contracting state. A first attempt to answer a question that I’ll be… Continue reading Tax treaty negotiation: what affects the outcome for developing countries? (Part 1)
Corporation tax has no association with GDP growth, says an IMF paper
This is a review of “Tax Composition and Growth: A Broad Cross-Country Perspective,” an IMF working paper by Santiago Acosta Ormaechea and Jia Yoo. Here’s the assumption that I’m going to make in this post: it’s probably not too much of a stretch to say that the consensus among development practitioners is that economic growth… Continue reading Corporation tax has no association with GDP growth, says an IMF paper
Martin Hearson 