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: Unitary taxation
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
Unitary taxation, Barclays and Africa
I just read the Tax Justice Network briefing which is explained in Richard Murphy’s blog title “Barclays and HSBC make the case for unitary tax in the UK – because we’d have collected £2.6 billion more in 4 years.” Now I haven’t checked out the UK figures at all, but the inclusion of Barclays piqued… Continue reading Unitary taxation, Barclays and Africa
Martin Hearson 