Tax Havens: To Outlaw or Tackle System Reform?

Professor Pascalis Raimondos, Head of QUT School of Economics and Finance.

The revelations of the respectable rich and famous’ ‘legal’ tax arrangements contained in the Paradise Papers are hardly a surprise, but outlawing tax havens wouldn’t work, says QUT Professor Pascalis Raimondos.

Professor Raimondos, head of QUT’s School of Economics and Finance, said some of the suggested alternatives were an activity-based taxation system between countries, the taxing of consolidated global profit, or a destination-based cash flow tax system.

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