Global Tax Policy and Governance

Summary of the text European Commission (2015). Tax Reforms in EU Member States, Working Paper no. 58, chapter 5 (pp. 89-91).

During tutorial 4, one of the tasks was the following: 1. Let’s assume that you are a leader of government of an EU country. You receive a number of recommendations from the European Commission to improve your budget. Please scan the recommendations given to the EU-28 in respect of tax systems and take a position on what to do with them. For this purpose, the tutor will assign particular countries to (groups of) students. You do not need to read all individual country reports! This table inc...

Summary J. McGregor, Tim Cook, the interview: Running Apple ‘is sort of a lonely job’, Washington Post, 13 August 2016.

Summary on the text Tax Justice Network (2012). Report ‘Tax Us If You Can’, 2nd edition (at least pp. 17-32).

Summary on the text Tax Justice Network, Ten Reasons to Defend the Corporation Tax, 2015.

Summary on R. Knuutinen (2014). Corporate Social Responsibility, Taxation and Aggressive Tax Planning. Nordic Tax Journal, (1), pp. 36-75.

Summary on IMF Policy Paper ‘Spillovers in International Corporate Taxation’

Summary on European Commission (2015). Tax Reforms in EU Member States, Working Paper no. 58, section 4.4

Summary on the text of R. M. Bird (1980). Taxing Personal Wealth. Canadian Taxation, 2(1), pp. 35-38.