Archive | Tax Policy RSS feed for this section

The tyranny of experts and populism

Experts have been getting a hard time recently, disparaged by a number of politicians. Their credibility diminished in the mind of the common man. Their pronouncements not believed by many. And yet given the complexity of the modern world we need experts to advise on issues, so how have we got here and why does […]

Read full story Comments { 0 }

Tax policy and developing countries – a 2016 update

I’ve been having a number of discussions about how successful the OECD project on Tax and Development has been and the challenges it faces. It was clear from inception that the inherent challenge in the project is that the interests of developed countries do not coincide with those of developing countries in many policy areas. […]

Read full story Comments { 0 }

Luther, Trump and Neo Liberalism

There is a very good piece in the FT today about how we reinvent historical figures for our times on Martin Luther to coincide with the 500th anniversary of Luther nailing his 95 theses to a church door in Wittenberg which would lead to a schism in the Christian church. It set me thinking about […]

Read full story Comments { 0 }

The Daily Mail and HNWI tax

Today’s Daily Mail has the following quote in an article about the tax paid by HNWI in the UK: “More than 2,000 individuals – each worth at least £20million – are suspected of dodging almost £2billion between them. But only one has been successfully prosecuted – and that was back in July 2012. The HM […]

Read full story Comments { 0 }

Apple and Deferred Tax – Will the US get any tax from the Irish structure?

The debate about the state aid challenge to Ireland about Apple has been fascinating and I’ve covered some issues in a previous blog. But what has also interested me  is the discussion about when the US tax on the profits which accrue in Ireland will be paid and which government is foregoing tax to facilitate […]

Read full story Comments { 0 }

Opportunities for UK fiscal policy outside the EU

  One of the issues to deal with after the UK referendum vote is that many people went very long in doom and gloom and are now having to short their positions considerably. There will be volatility going forward but we need a sober analysis of both the risks (and we’ve had plenty of that) […]

Read full story Comments { 0 }

Brexit and the “Hunger Games”

The reasons for the Leave vote in the EU referendum have been characterised in many ways over the last 2 days – many of them highly unflattering. A few days ago I wrote: “What is worrying in political terms is the gap between the views of the metropolitan areas and the rest of the country. […]

Read full story Comments { 0 }

Brexit and UK net Immigration – public spending and tax consequences

Not a catchy title but an important one. The referendum approaches and the level of debate is disappointing. It is now accepted that a remain vote will mean continued high levels of immigration to the UK as there appears no mechanism  to control some it given freedom of movement within the EU. What are the […]

Read full story Comments { 0 }

Tax transparency and UK politicians – the need for simplification and clear policy

The last few weeks have seen a flurry of activity and opinion on transparency for UK politicians as a result of the fall out from the Panama papers. A number of senior politicians have published their tax returns. Much of the comment about the Prime Minister’s tax returns and the Inheritance tax liabilities of bequests […]

Read full story Comments { 0 }

Internet sales and local property taxation

Sorry, it’s not a very catchy title! But this is a big issue with ramifications for public finances and who pays for local services. As internet sales increase the cost burden of local property taxes potentially  increases on bricks and mortar businesses relative to sales  and the impact on their competitive position will grow. What […]

Read full story Comments { 0 }