A while ago we wrote about efforts by French regions and councils to take action against tax havens. Other initiatives, elsewhere, have been bubbling up too. Now, from the newly created Tax Haven Free, an international network to encourage local governments to cut out tax havens from their operations Continue reading “Tax Haven Free: new international network for tax haven free local governments”
International Tax Review has just published an exclusive interview
with the OECD’s Pascal Saint Amans concerning our new report on the proposals for a new international standard for automatic information exchange. Continue reading “Exclusive interview with OECD on TJN’s report on AIE proposals”
Barclays bank has a long and not entirely honourable track record of involvement in Africa. Continue reading “Barclays: Behave!”
From the Bureau of Investigative Journalism:
“The US government makes vast interest payments to technology giants including Apple and Microsoft on the billions of dollars they shelter from tax offshore.
A trawl of Securities & Exchange Commission (SEC) disclosures shows that Apple, Microsoft, Google and Cisco Systems hold $163 billion in US government debt, earning these companies substantial sums in interest. Continue reading “Report: US government’s vast interest payments to tech giants on their offshore billions”
We have just issued a series of tweets and Facebook entries containing past editions of Tax Justice Focus. This was deliberate: we are creating a new Tax Justice App, and we had to republish each edition to inject it into the app. Each post gets tweeted and added to Facebook automatically.
Apologies for clogging up your Twitter feed and Facebook pages.
Normal service will now resume.
Tax Justice Focus, Sept 2013 – The Finance Curse edition
In partnership with Open Democracy
With a letter from Cyprus, an analysis of FATCA, and a book review.
Tax Justice Focus, May 2013 – The Mythbusters edition.
Tax Justice Focus, Volume 7, Number 3 – the TRANSFER PRICING edition.
Nov 7, 2012.
The latest edition of TJN’s quarterly newsletter, Tax Justice Focus, is available here. Continue reading “2012 – The Transfer Pricing edition”
Tax Justice Focus, Volume 7, Number 2 – the INEQUALITY edition.
July 26, 2012
Download the Inequality edition of Tax Justice Focus here. Continue reading “2012 – The Inequality edition”
Tax Justice Focus, Volume 7, Number 1 – The OCCUPY edition.
23 April 2012
The Occupy edition – click here. Continue reading “2012 – The Occupy edition”
Tax Justice Focus, Volume 6, Number 2 – The SWITZERLAND edition.
October 5th, 2010
The Switzerland edition – click here Continue reading “2010 – The Switzerland edition”
Tax Justice Focus, Volume 6, Number 1 – The NATURAL RENTS edition.
May 25th, 2010
The Natural Rents edition – click here
The latest edition of Tax Justice Focus explores the issue of taxing natural rents. Continue reading “2010 – The Natural Rents edition”
Tax Justice Focus, Volume 5, Number 2 – The JUSTICE edition.
From Paul Sagar, guest editor
January 14th, 2010
The Justice Edition – click here.
Welcome to a special edition on the theme of tax justice and political philosophy. Continue reading “2010 – The Justice Edition”
Tax Justice Focus – THE LATIN AMERICA EDITION
From Matti Kohonen, guest editor
September 6th, 2009
The Latin America Edition – click here
This is a special edition of Tax Justice Focus, with Latin America as its main theme. Continue reading “2009 – The Latin America edition”
Tax Justice Focus – THE NEXT STEPS EDITION
From the Editors
January 2009
The Next Steps Edition – click here
This is a special edition of Tax Justice Focus looking at the tumultuous events of the last year, and looking forward to next steps in a fast-changing world and a deepening global economic crisis. It is edited by Nicholas Shaxson and John Christensen. Continue reading “2009 – The Next Steps edition”
Tax Justice Focus – THE RESEARCH EDITION
From the Editors
July 18th, 2008
The Research Edition – click here Continue reading “2008 – The Research edition”
Tax Justice Focus, 1st Quarter 2008, Vol. 4, Number 1 – THE DOHA EDITION
From the Editors
April 7th, 2008
The Doha Edition – click here
The first quarter 2008 edition of Tax Justice Focus (TJF) is a special edition focusing on the preparations for the United Nations meeting on Finance for Development in Doha, Qatar, from November 29-December 2, 2008. It is edited by Nicholas Shaxson and John Christensen. Continue reading “2008 – The Doha edition”
Tax Justice Focus, Fourth Quarter 2007, Vol. 3, Number 4 – THE ISLANDS EDITION
From the Editors
January 14th, 2008
The Islands Edition – click here
The fourth quarter 2007 edition of Tax Justice Focus (TJF) is a special edition on islands, edited by Nicholas Shaxson and John Christensen. Continue reading “2007 – The Islands edition”
Tax Justice Focus, Third Quarter 2007, Vol. 3, Number 3 – THE FRENCH EDITION
From the Editor
October 5th, 2007
The French Edition – click here to see it In English and En Français
The third quarter 2007 edition of Tax Justice Focus (TJF) is a special edition on accountability, edited by Jean Meckaert, and co-edited by Nicholas Shaxson and John Christensen. Continue reading “2007 – The French edition”
Tax Justice Focus, Second Quarter 2007, Vol. 3, Issue 2 – ACCOUNTABILITY
From the Editor
The Accountability Issue – click here
The second quarter 2007 edition of Tax Justice Focus (TJF) is a special edition on accountability, co-edited by Nicholas Shaxson and John Christensen.
A central theme of this issue is that taxation helps foster political accountability – and that this outcome has been all but forgotten, especially in poor countries. Continue reading “2007 – Accountability”
From Bloomberg:
“The largest U.S.-based companies added $206 billion to their stockpiles of offshore profits last year, parking earnings in low-tax countries until Congress gives them a reason not to. Continue reading “US multinationals’ offshore cash piles grow $206bn”
Tax Justice Focus, Volume 3, Number 1: INEQUALITY
From the Editor
The Inequality Issue (Click here)
The first quarter 2007 edition of Tax Justice Focus is a special edition on inequality.
In the editorial, “Trickling Down, or Gushing Up?”, we look at economic theories that inequality per se does not matter; boosting the rich will create benefits that trickle down to the poor. TJF points out that while older critiques of this ’trickle-down economics’ –that it has failed– are perfectily valid, one part of the argument has been overlooked: tax haven activities actively turn trickle-down economics upside down, by provoking massive capital flows out of poorer countries into richer ones.
In ’Gender and Taxation Systems’ Caren Grown and Imraan Valodia highlight the lack of a gender perspective in current debates about taxation, and the ways that tax policies can discriminate against women.
Other key articles include:
Anna Thomas on Christian Aid’s report A Rich Seam, which explores how tax incentives given to companies seeking access to minerals in several developing countries have led to a remarkable erosion of revenue, far outweighing any extra investment that such incentives are supposed to have attracted.
Sheila Killian, lecturer in accounting and finance at the University of Limerick, on how Ireland is embarking on a second round of tax competition, now that high wages and prices have made that country an expensive place to do business in. She finds that this second round of tax competition has sinister, unforeseen implications for developing countries.
Fausto Hernández-Trillo arguing that Mexico’s tax policies scarcely contribute to reducing high and persistent levels of inequality and poverty. Mexico’s experience brings out an important point: fiscal policy should be considered as a whole, and not just from the tax revenue side.
This edition also covers the launch of Tax Justice Network for Africa and plans for Youth TJN; it provides feedback from the 2007 Tax Justice Council; it covers TJN’s role in advising the Leading Group of Countries on Solidarity Levies; and reviews a new book–A Game As Old As Empire–which contains chapters by several TJN members.
The pdf file of this edition, which has been designed with a screen layout suitable for printing on standard A4 paper, can be downloaded here: TJF Vol.3,No.1
The next edition will feature articles around the theme of accountability.
For older editions, click here