Tax, Society & Culture

On fiscal policy, politics, society, philosophy, and culture. Follow on twitter: @profchristians

Thursday, January 3, 2013

New Paper: What is Freedom For?

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Leslie Green asks  What is Freedom for?  Answer: Two conceptions of the value of political freedom are popular. According to one, fre...
1 comment:

Ecuador's new tax on bank profits

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Ecuador has a new law with the title " Income Redistribution for Social Expenditure ," which will impose new taxes on financia...

What is "money"?

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It's a question I ask every intro tax class, and so I am always on the lookout for stories  like this one , about a small city in Gre...
1 comment:
Wednesday, January 2, 2013

International Law and Language Policy

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Here is an interesting new book, by Jacqueline Mowbray:  Linguistic Justice: International Law and Language Policy (Oxford 2012).  From...

Eight Corporate Subsidies in the Fiscal Cliff Bill

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Matt Stoller at NC  points out the ubiquitous presence of corporate lobbying when it comes to tax policy: Throughout the months of Nov...
Sunday, December 23, 2012

Lobbying pays: rewards for legislative favors edition

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Sungmun Choi asks, “ Do Interest Groups Reward Politicians for their Votes in the Legislature? ” And answers: of course they do.  Choi e...

The Two Faces of Facebook

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£440M hidden in the Caymans to avoid tax ; $ 500M given to charity .  In my view this is no coincidence; the two events are inextricably int...

Recent scholarship of interest

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Here are some recent papers of interest: On the power and role of the state: Bernard Schneider, The End of Taxation without End: A N...
Thursday, December 20, 2012

UK on FATCA: Guidance, and more forthcoming

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Here are 81 pages of "guidance notes" from HMRC on how the UK will implement its IGA, and here is a story that says more will be ...
1 comment:

Your income & taxes, then and now: an interactive

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From Flowing Data , a link to this interactive chart where you can input your annual income and then see what you would have earned and pai...
1 comment:
Wednesday, December 19, 2012

Another paper on arbitration-as-law

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There seems to be a surge of articles on arbitration-as-law lately: the latest, Judging Lite: How Arbitrators Use and Create Precedent ...
Tuesday, December 18, 2012

New Issue: International Studies Review

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ILR posted the latest issue of International Studies Review , which has several articles of interest: Richard J. Harknett & Hasan...

Cost to poor countries of illicit Cash flow: $859B

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TJN posts this report from Global Financial Integrity, showing that Crime, corruption, and tax evasion cost the developing world $85...
Monday, December 17, 2012

International Tax as Depicted by Cats

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Kevin Jon Heller linked to international relations as depicted by cats , which I should have avoided.  But then there were these ones d...

Fortune 500 holding trillions offshore

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Taxprof links to a Citizens for Tax Justice report  (pdf) that says Fortune 500 corporations are holding at least $1.6 trillion in prof...

Scholarship on Global Citizenship

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International Law Reports posts the latest issue of Global Society , a special issue on the topic of Cosmopolitanism and Global Citizen...

WTO overwhelmed with disputes

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Simon Lester notes a deluge of cases: "they keep coming, and it may be starting to strain the WTO's resources." He cites ...

Picciotto: States can and should switch to unitary corporate tax

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Professor Sol Picciotto has a guest post over at TJN today, in which he talks about the viability of unitary taxation for multinational...
Friday, December 14, 2012

Model participating FFI FATCA agreement: a plea to readers

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It really does not pay to start getting interested in FATCA because it raises all sorts of questions to which I really don't know the an...
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To sell weed legally, you're going to need a shell company

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NPR had a story not too long ago that is of interest, not (or not only) because it is always fun to think about how the world would be a be...
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