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.
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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: | 15 Sep 2023 19:04 |
| URI: | http://eprints.lse.ac.uk/id/eprint/75303 |
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