Richard Murphy has written for a wide range of publications and organisations. He has been a regular contributor to the Observer, a columnist on Accountancy Age and an editor of AccountingWEB. His blog usually features several new articles a day.
This page covers articles which he thinks are of significance and give an insight into his current thinking.
Tax justice
Tax Us If You Can. A report for the Tax Justice Network published in September 2005 setting out its manifesto for action. Richard Murphy was one of the principal authors of the report.
The Price of Offshore. A report produced for the Tax Justice Network showing that offshore tax havens cost the governments of the world $255 billion a year in lost taxation revenues.
Closing the Floodgates A report for the Tax Justice Network on behalf of the Leading Group of Nations on how the massive tax losses by developing countries could be stemmed. Substantially written, and edited by, Richard Murphy it contains key chapters explaining how tax avoidance takes place.
Fiscal Paradise or Tax on Development? A discussion of tax haven activity for the Tax Justice Network and presented to the Special Committee on Globalisation of the Belgian Parliament 14 February 2005.
The extractive industries and country-by-country financial reporting
Country-by-Country Reporting. An article for the Tax Justice Network giving ten reasons why country-by-country reporting by major corporations is so important if we are to have a fairer world.
Ghana’s EITI - Delivering on the Promise? A report written for ISODEC in Ghana highlighting the problems with the first EITI report published in that country.
Extracting Transparency. A report for Global Witness, the Publish What You Pay Campaign, Transparency International and others on the need for an International Financial Reporting Standard for the Extractive Industries.
Digging for Justice. An article from Accountancy Magazine, December 2005 on the need for an International Financial Reporting Standard for the Extractive Industries.
Making It Add Up. A report on the Extractive Industries Transparency Initiative for Save the Children and Global Witness and presented to the World Bank conference on the EITI February 2005.
Location, Location. An article published in March 2004 in Accountancy magazine, the journal of the Institute of Chartered Accountants in England and Wales, about Richard’s proposal for a new International Accounting Standard to tackle tax avoidance and evasion.
Reporting Turnover and Tax by Location. The proposal for a new International Accounting Standard referred to above, published in 2003 by the Tax Justice Network and the Association for Accountancy and Business Affairs.
The Tax Gap
Mind the Tax Gap. A report showing the amount of tax not paid by major UK corporations and offering explanation as to why this happens. Published 2006 and covering the period 2000 - 2004.
Do they add up? A review of the quality of tax reporting by major UK corporations in the period 2000 - 2004 showing major deficiencies in the information they publish.
Tax and corporate responsibility
Taxing issues: Responsible business and tax Paper written jointly with Sustainability on tax and corporate responsibility.
Flat taxes
A flat tax for the UK? The implications of simplification A major review of the implications of a flat tax for the UK written for the ACCA.
The Crown Dependencies
Jersey - still a tax haven. The Tax Justice Network’s submission to the US Senate Finance Committee Hearing ”Offshore Tax Evasion: Stashing Cash Overseas” in July 2007 proving that Jersey is, despite the rhetoric of compliance still firmly committed to tax haven activity.
Jersey’s tax reforms and the EU Code of Conduct on Business Taxation. Report prepared for a Scrutiny Committee of the States of Jersey on that State’s prospects of compliance with the requirements of the EU Code of Conduct on Business Taxation.
Will the Crown Dependencies be EU tax compliant? PowerPoint slide summary of a paper presented at Sussex and Essex Universities in May and July 2005 suggesting Jersey, Guernsey and the Isle of Man will all fail to meet the requirements of the EU Code of Conduct on Business Taxation.
Bond finance
Paying for Local Investment: New Finance Mechanisms for Local Government. A report for the New Economics Foundation and Policy Exchange, March 2005.
Pensions
People’s Pensions. With Alan Simpson MP and Colin Hines: radical thinking on how to solve the pension crisis and pay for the infrastructure redevelopment the UK so badly needs. Published by the New Economics Foundation.
The Domicile Rule
Submission to HM Treasury with regard to the future of Domicile Rules in the UK on behalf of AABA published July 2003.
National Origin, Equality and the UK’s Domicile Law as it relates to Taxation. A paper showing that the UK’s domicile laws are illegal when used to differentiate the taxation liabilities of people of differing national origins.
Small business taxation
Small Company Taxation in the UK: A review in the aftermath of the ‘Arctic Systems’ ruling. Radical proposals for making small business taxation just and equitable for all participants in the UK. Published August 2007.
