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?
Category: The politics of international tax
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?
Uganda’s tax treaties: a legal and historical analysis
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
UN tax committee meets this week: but what is the UN model for?
I’m on my way to the UN tax committee’s annual session in Geneva. This year’s agenda contains quite a few interesting topics. I can’t write about them all, but I thought I might pick out three that seem particularly interesting. Since they are all discussions about the model treaty and its commentary, the common question… Continue reading UN tax committee meets this week: but what is the UN model for?
Martin Hearson 