I continue to be bemused by some arguments put forward by those who argue against Inheritance Tax. In particular I am completely baffled by the argument that an average home should be free of Inheritance Tax when almost no one who inherits a house moves into it. Let’s be clear: houses in the estates of deceased people simply represent cash in 98% of cases.
But I thought I’d explore this some more in a video:
Just how to define a tax haven has been a problem for some of the best tax minds. The OECD and IMF have tried, and got confused, especially when trying to contrast them with what an Offshore Finance Centre might be.
I’m not claiming the finest mind, but I think I can distinguish the two in a way which should make policy in this area much easier to formulate. I explain in this video:
I’ve been putting off revamping the Tax Research web site (as opposed to this blog) for some time. But I’ve finally got round to it. As you can tell, I’m not a natural designer, and my tendency is to minimalism.
Apart from being generally more useful and informative there are two key new features. The first is a much better summary of my major publications (which I will now keep up to date).
The second is an index page for the videos on tax justice topics that I have been making. I hope both prove useful.
I was asked to make a video explaining private equity, and have. Visual quality is not quite as good as I would like - I think that’s due to making it during the early evening, but the message is clear. I hope it answers the questions that I was asked to address.
Redomiciliation is one of the big concerns that the Tax Justice Network drew attention to when submitting evidence to the US Senate on Jersey last week. It creates the concept of ‘corporate flight’.
I explain just why this is an issue in this video.
One has to experiment. This is an experiment. I’m aware the quality could be improved - and my tatty gardening shirt isn’t, perhaps, the right image. But is this a way to share ideas?
