The government has said it will “do whatever it takes” over the coronavirus outbreak. That might have been thought to … Continue reading “The costs and benefits of coronavirus policies need to be weighed”

The government is floating the possibility of abolishing entrepreneurs’ relief in this week’s Budget. In my view that’s putting the … Continue reading “Abolish entrepreneurs’ relief – but not in isolation”

I really must re-tune the alarm clock so that I am not woken in the morning by the BBC trying … Continue reading “Everybody is outraged about offshore investment funds – because nobody understands what they are or what they do”

Jeremy Corbyn has just announced a £25 billion a year tax cut for high earners. Admittedly he didn’t announce it … Continue reading “The fiscal implications of Corbyn’s ‘maximum wage’”

Following Donald Trump’s victory in the US presidential election, the European press has been presenting him as an isolationist. Under … Continue reading “There’s one international system that President Trump should withdraw from”

Theresa May’s conference speech is widely agreed to mark the end of liberal, free market conservatism and a return to … Continue reading “Look to liberal Manchester, not statist Birmingham, for historic inspiration”

Clearly no-one commenting on the EU Commission’s levying of €13 billion of taxes on Apple has read my 2005 IEA … Continue reading “Apple and Ireland: nothing surprising in the EU imposing taxes”

In an earlier blog post I looked at some of the tax reforms that could help reposition the UK as … Continue reading “Post-Brexit – a tax policy for a globalised economy”

Shortly before being sacked, George Osborne announced a plan to reduce the UK’s corporation tax rate to less than 15%, … Continue reading “Objectives for a post-Brexit tax policy”