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
Tag: Foreign Account Tax Compliance Act
Why FATCA might be good for developing countries
Recently I wrote a post explaining that I feel cautious about the burden that compliance with an automatic tax information exchange standard would place on developing countries. Since then a new paper by Itai Grinberg has popped up called Emerging Countries and the Taxation of Offshore Accounts. This amused me. I encountered Grinberg a couple… Continue reading Why FATCA might be good for developing countries
Martin Hearson 