Tax, Society & Culture

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

Saturday, March 30, 2013

US to OECD: target your anti-BEPS regime carefully

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This is rich. The US wants the OECD to not go overboard on the BEPS thing.  From Tax Analysts [ gated ], Treasury International Tax Counsel ...
6 comments:
Tuesday, March 26, 2013

How to Make America a Global Tax Haven

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Isn't it astonishing that at the very moment the USA is twisting arms the world over ostensibly to crack down on tax havens and the eros...
3 comments:
Monday, March 25, 2013

Journal Issue: Mobile Money in Developing Countries

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Recently the Washington Journal on Law Technology & the Arts issued a symposium issue entitled " Mobile Money Symposium 2013 ....
Thursday, March 21, 2013

Corruption laid bare by Global Witness: A Manual for Stealing Your State's Resources for Personal Gain

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Global Witness issued this must-watch video this week, which demonstrates how leaders steal from their own people with the help of lawyers ...

Can States Shame Each Other into Good Behaviour?

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Interesting new paper by Sandeep Gopalan & Roslyn Fuller,  Enforcing International Law: States, IOs, and Courts as Shaming Reference...
Monday, March 18, 2013

Rosenbloom on proven incentives to get offshore cash back home

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David Rosenbloom has a great letter to the editor in Tax Notes today [ gated ], excerpts: Recent press reports describe a large increase i...
1 comment:
Saturday, March 16, 2013

Montreal “Mafia Row” Rizzuto house has buy offer

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Every penny from this sale ought to go to the City of Montreal. It's not much, but it might cover a few weeks worth of corruption maybe...

Public disclosure of global corporate tax info, coming soon in the US?

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I was happy to see a rather lengthy discussion in Tax Analysts[ gated ] a little while ago, authored by Randall Jackson on the emerging US c...
4 comments:

How Much Water?

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Water comes up on occasion as a topic related to taxation and society because of its character as a public good and a private commodity. A r...
Wednesday, March 6, 2013

Anti-austerity Protestors in Portugal: "Screw the troika, we want our lives back"

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Austerity is spreading across the globe like a bad virus, despite the vehement opposition of the general population. In Portugal, thous...

Treaty angle on PPL, the US foreign tax credit case

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David Cameron has a fresh take on the PPL case which is worth a read, in yesterday's Tax Notes [ gated ]. He's wondering why no one...
Monday, March 4, 2013

IRS brushes aside the constitution to make way for FATCA

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In a Tax Notes International article [ gated ] today, Lee Sheppard discusses remarks about FATCA by Jesse Eggert, Treasury associate interna...
9 comments:
Sunday, March 3, 2013

Who is to blame for Starbucks-style tax dodging?

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The answer is "government" if you believe the Telegraph , from an opinion by "Richard Emerton, Head of Board Practice at Korn...
1 comment:
Wednesday, February 27, 2013

Eisinger: the madness of revolving door politics, American-style

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Jesse Eisinger of ProPublica has a dealbook entry today,  A Revolving Door in Washington With Spin, but Less Visibility , with insightfu...

Growth for the sake of growth, plus ignorance and expertise in complex situations: two depictions

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Edward Abbey said “growth for growth’s sake is the ideology of the cancer cell": From a series called  Illuminating Quotes, Visuali...
Sunday, February 24, 2013

Fix the Debt: bipartisans fooling some of the people all of the time (a primer on the solidarity of the 1%)

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Gaius Publius is upset with bipartisan support for Fix the Debt, and points out the class-based solidarity of the rich (which of course ...

Taxpayer morale--a case study in Detroit

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Someone could write a PhD dissertation on the fiscal devolution of Detroit and the role of taxpayer morale. Between the below story and t...
Thursday, February 21, 2013

Supreme Court does algebra; hilarity ensues

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Over at SCOTUSblog I've got a  recap of the arguments in yesterday's hearing on the PPL Corp foreign tax credit case.  The justices...

Taxcast: opening the black box on who makes global tax policy and how they do it

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I'm pleased to have been part of the February 2013 Taxcast from Naomi Fowler and the Tax Justice Network  In this edition of the taxcas...
Wednesday, February 20, 2013

US tax reform: 11 working groups to watch, but don't get your hopes up

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US tax reform is so big and so bad it needs 11 working groups to handle it all!  From the Camp/Levin press release: Each of the 11 groups ...
1 comment:
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