A long time colleague, and one-time co-author, Francis Weyzig, has published some interesting research on his blog. As he says: The Netherlands just joined the
Read the full article…
State capture starts right here in the UK
The FT has an article this morning on corruption in South Africa in which it is said: What is it about South Africa that is
Read the full article…
Aggregation v Consolidation in the CCCTB
For those with access to International Tax Review, this article was out yesterday: It builds on themes in this previously unpublished paper written a month
Read the full article…
An Alternative Minimum Corporation Tax: a response to the Trump tax plan
I wrote an article for Bloomberg a year ago suggesting what I called an Alternative Minimum Corporation Tax. In the context of the hint within
Read the full article…
Recognising the value of local authority services – the COSLA awards
I attended the annual awards dinner of COSLA last night. I would stress that I was simply a guest, having spoken at the COSLA conference
Read the full article…
Local authority bonds: making local investment to benefit local communities
It is a long time since I first wrote about the merits, as I saw them, of local authority bonds as the basis for local
Read the full article…
A New Deal for Scotland
I spoke at the COSLA conference this afternoon. COSLA represents local authorities in Scotland. This was my second visit to their conference. It was good to
Read the full article…
Has the Overton Window shifted?
The Overton Window is the term used to define the range of ideas that the public are currently willing to accept form part of the
Read the full article…
The hidden detail in Trump’s corporate tax plan could be a minimum corporation tax rate
I have not had much to say on Trump’s corporate tax reform plan largely because others have covered the ground perfectly well. It appears to
Read the full article…

Buy me a coffee!
