Top-down attempts to “rebalance the economy” have failed so many times that politicians proposing further interventions should think twice before … Continue reading “An “Amazon Tax” would be a tax on progress”

The Church’s attitude towards globalisation has become somewhat ambivalent in recent years – if not a little hostile. This seems … Continue reading “Outraged about Offshore Financial Centres? You shouldn’t be.”

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”

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”

Oxfam has organised a letter, signed by over 300 economists, calling for a crack-down on tax avoidance. But what of … Continue reading “Oxfam on tax avoidance: do as I say, not as I do?”

In an Oxfam-coordinated letter, 355 economists claim that tax havens “serve no useful economic purpose” and do “not add to … Continue reading “Three cheers for tax havens”

Yesterday, 355 economists signed a letter co-ordinated by Oxfam arguing that tax havens have “no useful purpose”. There are some … Continue reading “In defence of tax havens”

David Ricardo termed unearned income from land as a pernicious anomaly: “that portion of the produce of the earth which … Continue reading “It’s time for a Land Value Tax”

The corporate tax system is currently under attack from the EU and the OECD. In principle, this is not a … Continue reading “EU/OECD plans to tackle ‘profit shifting’ will just increase complexity”