This is the second of three posts in which I’m reflecting on the recent report on BEPS and developing countries [pdf] during a short stay in Africa. Today, I’m looking at the digital economy. This visit to Africa has been the first time I’ve really grasped the scale of what mobile internet is doing to… Continue reading Taxing the digital economy is (going to be) an African issue
Category: Tax as a development issue
Time we scrutinised China’s tax treaty practice, too
On Monday the UK parliament took a total of 17 minutes to scrutinise new tax treaties with Zambia, Iceland, Germany, Japan and Belgium. I’ve complained before about how paltry these debates tend to be, and was all set for another blog along those lines. There was, indeed, much to grumble about. No questions from the… Continue reading Time we scrutinised China’s tax treaty practice, too
Oxfam goes for the full Tanzi…but is that far enough?
“Revenue is the chief preoccupation of the state. Nay more it is the state” – Edmund Burke I spent the weekend with some old friends from the development sector. One of them, it now turns out, is working for a public relations consultancy. There was an awkward moment when I explained that I was working… Continue reading Oxfam goes for the full Tanzi…but is that far enough?
Ireland does spillover analysis: the proof of the pudding will be in the eating
I haven’t blogged for a while, having been away, and as other bloggers will know, it’s all about getting the momentum going. But Tuesday’s announcement by the Irish government, news of which came via Christian Aid’s Twitter feed, has spurred me into action! Ireland has decided “to undertake a ‘spillover analysis’ to research what impact,… Continue reading Ireland does spillover analysis: the proof of the pudding will be in the eating
Tax-motivated illicit financial flows: A guide for development practitioners
January was a busy month and so this is my first blog of 2014. I didn’t intend for my comeback to be a self-promotion post, but that’s how the timing has worked out! Last year I was pleased to be able to work with the U4 anti-corruption centre in Norway on an introductory briefing on… Continue reading Tax-motivated illicit financial flows: A guide for development practitioners
Some political questions for Unitary Taxation
It sometimes feels like, when discussing unitary taxation [pdf], one is expected to self-identify as either a UT advocate, interested in how it could be made a reality, or a sceptic, determined to defend the status quo. I’m neither. As a political scientist, I want to understand (among other things) how our international tax instruments… Continue reading Some political questions for Unitary Taxation
Martin Hearson 