The OECD’s digital tax proposal: untangling the impact of ‘Pillar One’ on developing countries

Last week the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the digital era, or at least for one of the project’s two pillars. The proposal is designed to be “the basis for a negotiation that could result in a political agreement by mid-2020.” This agreement is to be made… Continue reading The OECD’s digital tax proposal: untangling the impact of ‘Pillar One’ on developing countries

The new politics of global tax governance: taking stock a decade after the financial crisis

Rasmus Corlin Christensen & Martin Hearson (2019). The new politics of global tax governance: taking stock a decade after the financial crisis, Review of International Political Economy, 26:5, 1068-1088 As the new academic year gets underway, it’s time for me to promote a review piece that Rasmus Christensen and I published over the summer. We… Continue reading The new politics of global tax governance: taking stock a decade after the financial crisis

Response to the OECD consultation on taxation of the digital economy: taking the politics seriously

Yesterday I was part of a group of political scientists who made a submission to the OECD’s consultation on taxation of the digital economy. The text of our submission, also available as a PDF document, is below, first published on Rasmus Christensen’s website. The undersigned are a group of political science academics working on issues… Continue reading Response to the OECD consultation on taxation of the digital economy: taking the politics seriously

Taxing the digital economy is (going to be) an African issue

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