Category: Taxation


Thomas Piketty in The Financial Times and Tax Transparency

Nat O'Connor 26/05/2014

Nat O'Connor: It's an old stereotype that you can tell who are the serious left-wing economists by whether or not they read The Financial Times. The …

OECD and tax avoidance: the story so far ...

02/04/2014

In a webcast from Paris this afternoon, the OECD updated the world on progress on the BEPS project to date. Pascal Saint-Amans stressed the process …

A new world order in corporate tax?

19/07/2013

The long-awaited OECD Action Plan on Base Erosion and Profit-Shifting (BEPS) has been released this morning, in time for the G20 meeting in Moscow. …

Tax transparency: a step change or climate change?

18/06/2013

The OECD has another new report out today on tax transparency, this time to tie in to the G8 meeting in Enniskillen. Formally, this report was …

International tax avoidance - an update

05/06/2013

In advance of the G8, it might be useful to update what’s happening with the main international movers on the question of international tax …

Optimal taxation of top incomes

Tom McDonnell 16/04/2013

Tom McDonnell: You can find an interesting paper on optimal top marginal tax rates here.… The authors find that the optimal top marginal tax rate …

Drivers of progressive tax

12/03/2013

A recent OECD report olooks at the progressivity of income tax systems in their 34 member countries. A progressive tax is often simply defined as one …

Multinational tax avoidance and international responses (1 of 2)

11/02/2013

Ahead of tomorrow’s release by the OECD of what promises to be an interesting report on their plans to address multinational tax avoidance, this …

The effect of marginal tax rates

17/12/2012

It has sometimes been suggested that marginal tax rates in Ireland are too high, and that raising them would harm growth. They may affect the …

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Contributors

James Stewart

Dr James Stewart is Adjunct Associate Professor at Trinity College Dublin. His research …

Sinead Pembroke

Dr Sinéad Pembroke is a research fellow at the School of Nursing and Midwifery Trinity …

Alicja Bobek

Alicja Bobek has a PhD in Sociology from Trinity College Dublin, an MA in Sociology and …