Tag: Data & Transparency

 

Research So Clear, You Can See Right Through It?

Creating an evidence base requires good research, but how can we know if evidence is strong or weak … or even misleading? The process by which researchers conduct, document, and share their work is essential to winnowing out weak studies and to improving, honing and disseminating strong ones. At the risk of taking the metaphor too far – can we make research so transparent that anyone can see right through it?

Four Futures for International Tax Rules

Consensus on the reform of international tax rules may be splintering under the combined pressures of post-crisis austerity and revelations about cut-throat tax ‘competition’ (see my discussion on this here). 

#Luxleaks: The Reality of Tax ‘Competition’

Aside from lurid revelations about individual companies and the big four accounting firms, the leaks of multinationals’ tax deals with Luxembourg confirm­—and expose to a wider audience­—the true nature of the tax ‘competition’ that prevents the emergence of effective international rules.

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