Showing 13 - 22 of 22 blogs
February 2014
Blog
by Mick Moore

  India keeps getting into arguments with foreign firms over tax; is it wise to do so? The Financial Times, for one, is in no doubt that India is scaring off foreign investors, and that it is making a mistake. A recent editorial had the unambiguous title: India’s tax laws are deterring investors. The immediate trigger…

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July 2013
Blog
by Mick Moore

Does Argentina collect its taxes more efficiently and effectively than Azerbaijan? Brazil than Burundi? Chad than Colombia? You can find some numbers that throw some light on the question. In particular, for the countries of the OECD and now for Latin America we have relatively good data on the money consumed by tax agencies relative…

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May 2013
Blog
by Mick Moore

  Never has there been such extensive popular and political interest in tax reform. Never have so many governments declared that they intend to change the global tax system and ensure that transnational corporations pay their fair share. Never have arcane issues like ‘transfer mispricing’ received so much media coverage. And never have there been…

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November 2012
Blog
by Mick Moore

  In August of this year, the UK Parliament’s International Development Select Committee published a report on its investigations into DFID’s work on tax and development.   The process was in some ways impressive.  A number of MPs on the Committee showed a real interest in the topic. A visit to Zambia brought them right up…

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November 2012
Blog
by Mick Moore

I thought not. And, by the way, formulary apportionment is not directly connected to children’s milk food formulae – although more of it in our lives should ensure that more under-nourished babies are better fed. Formulary apportionment is all about taxation of transnational corporations. It is very complex. But the principles are quite straightforward. The reality of transnational corporations’…

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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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