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”

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”

The Economist, 11 April 2020 – Continued from part 1 (healthcare) – Up until 2016, the UK was one of the … Continue reading “An article from an unlikely future. Part 2: Decentralisation”

How do you foster the emergence of a vibrant digital sector in Europe? This question has preoccupied policy-makers in Brussels … Continue reading “Europe’s digital economy needs tax competition”

If we look at the performance of high-tax Western countries – which includes, amongst others, every EU country, plus the … Continue reading “Crackdown on tax competition will hinder trade and development”

Earlier this week, I appeared on Radio 5 to talk about tax avoidance. The news hook was a speech by … Continue reading “BBC corporation tax horror story!”

Nobody likes competition when it takes place in their own backyard. Tax-hungry government officials are by no means an exception. … Continue reading ““Harmful” tax competition: new actors, same old plot”

Nobody likes competition when it takes place in their own backyard. Tax-hungry government officials are by no means an exception. … Continue reading ““Harmful” tax competition: new actors, same old plot”