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A new paper from Gabriel Zucman (of London School of Economics, and erstwhile co-author of Thomas Piketty) in the (free-to-view) Journal of Economic Perspectives represents a milestone in the academic economics literature.
The current rules for what counts as aid are a mess. Richard Manning, a former chair of the DAC (the OECD’s donor club), said last year that the system allows donors to “get away with murder” by counting loans as aid even if they are made on commercial terms. He has led a commendable campaign for reform.
The OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes met in October and announced additional commitments to the new standard for the automatic exchange of tax information.