Tag Archives for race to the bottom

Tax spillover, development and global governance

Andrew Baker

Our new tax spillover framework is intended to increase scrutiny of countries’ tax regimes and discourage ‘race to the bottom’ behaviours There is growing interest among a range of development non-governmental organisations (NGOs) in something called ‘tax spillover’ analysis.  In the last two months, co-author Richard Murphy and I, have engaged in discussions with Oxfam, Action Aid and Christian Aid, … Continue reading

5 June 2017 by
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