Cookies?
Library Header Image
LSE Research Online LSE Library Services

Companies are behaving in precisely the way that our international tax system incentivises them to behave

Hearson, Martin (2013) Companies are behaving in precisely the way that our international tax system incentivises them to behave. British Politics and Policy at LSE (25 Mar 2013). Website.

[img]
Preview
PDF - Published Version
Download (53kB) | Preview

Abstract

Government and business have generally sought to distinguish between the vast majority of companies, which engage in ‘reasonable’ tax planning, and a small minority, whose tax avoidance becomes ‘aggressive’. Martin Hearson argues that if the government is committed to serious reform to address tax avoidance, it needs to abandon this distinction. The real problem is the incentives provided by the international tax system, and the real misconception is about what the system is designed to achieve.

Item Type: Online resource (Website)
Official URL: http://blogs.lse.ac.uk/politicsandpolicy
Additional Information: © 2014 The Author(s) CC BY-NC-ND 3.0
Divisions: LSE
Subjects: H Social Sciences > HC Economic History and Conditions
J Political Science > JF Political institutions (General)
J Political Science > JN Political institutions (Europe) > JN101 Great Britain
Date Deposited: 04 May 2017 08:11
Last Modified: 13 Sep 2024 18:48
URI: http://eprints.lse.ac.uk/id/eprint/75303

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year

View more statistics