Tax spillover: a new framework

March 2017 – Donwload
In this new APPG-SPERI report Andrew Baker (Professorial Fellow at the Sheffield Political Economy Research Institute) and Richard Murphy (Professor of Practice in International Political Economy at City University) set out a new framework for calculating the economic damage of a global race to the bottom on tax.

The report responds to growing concerns from major NGOs like Oxfam, international organisations and governments about ‘tax spillover’ effects – or how one country’s tax policy impacts another country’s tax base, tax policy and economic activity. This report sets out a new way to analyse these effects.

Tax is about much than revenue raising. It is an instrument in broader economic and social policy and so is at the heart of the inclusive growth debate.

The State of the Debate

The State of the Debate

February 2017 – Download

In a democracy, anger isn’t abstract. As both the vote for Brexit and the election of Donald Trump show, it turns up on polling day, with potentially disastrous results for the health of the world’s marketplace.

This ground-breaking series of essays begins to set out the foundations for a new consensus in political economy. And not before time.