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WORKING PAPERS
The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy - Working Paper 404
Alex Cobham et al.
May 19, 2015
Both academic research and public policy debate around tax havens and offshore finance typically suffer from a lack of definitional consistency. Unsurprisingly then, there is little agreement about which jurisdictions ought to be considered as tax havens—or which policy measures would result i...
Blog Post
Poorer Countries Lose More from Corporate Profit-Shifting
Alex Cobham
December 23, 2014
Blog Post
Four Futures for International Tax Rules
Alex Cobham
December 16, 2014
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). 
Blog Post
#Luxleaks: The Reality of Tax ‘Competition’
Alex Cobham
December 16, 2014
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 eff...
Blog Post
Alex Cobham’s Off to the Tax Justice Network
Owen Barder
and
Alex Cobham
November 26, 2014
It is with bitter-sweet excitement that we share our news that Alex Cobham is taking up a new post from the beginning of next year as Director of Research at the Tax Justice Network.
Blog Post
‘Taxing across Borders’: An Academic Milestone
Alex Cobham
November 24, 2014
Originally posted on Richard Murphy's Tax Research UK.org blog on November 21st.  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 ...
Blog Post
How to Tell If the G-20 Is Still Serious about Tax and Corruption
Alex Cobham
November 11, 2014
Last years’ G-20 and G-8 meetings produced important commitments to bolster tax systems and to fight corruption. The upcoming G-20 meeting in Brisbane will show just how serious member countries are about delivering on them.
Blog Post
Has the United States U-Turned on Tax Information Exchange?
Alex Cobham
November 06, 2014
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.
Blog Post
Illicit Financial Flows and Tax: Five Priority Areas for Better Estimates
Alex Cobham
November 05, 2014
Blog Post
Latest Move against Tax Avoidance Good but Not Great
Alex Cobham
September 22, 2014
OECD countries and others have agreed on a new standard for multinational companies to report their economic activities, including profits and tax payments, on a country-by-country basis.

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