Blogs

October 2012
Blog
by Nadine Riedel

Capital flight by high net worth individuals is a serious problem for many developing countries. Although the quantification of offshore wealth holdings and the associated overall revenue losses is difficult, they are generally considered to be sizable. While not necessarily all capital relocations from developing economies are illegal and motivated by tax purposes, many offshore…

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October 2012
Blog
by Nadine Riedel

In recent years, the literature has brought forward interesting insights and stimulating new research activities, but many of the central questions still remain  unanswered. For some time, the policy and academic debate has treated tax haven economies (as defined by conventional tax haven lists) as a homogenous group of countries, implicitly suggesting that they are…

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September 2012
Blog
by

  Across the world, tax effort has been increasingly based on regressive consumption and payroll taxes, which depress consumption and employment. The current tax system is obsolete. It under-taxes financial wealth and transactions as well as negative externalities such as pollution and short-term capital flows, while simultaneously over-taxing the manufacturing sector, public services and, in…

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August 2012
Blog
by Mick Moore

In November of last year I visited Colombo, Sri Lanka, for a conference on tax and development. It was organised by the Institute of Policy Studies, together with the International Centre for Tax and Development at IDS. After the conference, my friend Anjali asked me about what had been discussed, and what it meant to her as a citizen of…

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August 2012
Blog
by Mick Moore

We have just launched a research report on ‘Who drives economic reform in Vietnam’s provinces?’. Vietnam continues to surprise the world with the speed and depth of its economic transformation. Our project finds that the decentralisation of economic power from central to provincial government has contributed to this success. It explores who drives the economic reform…

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