Taxing Ghosts: Closing Residency Loopholes to Fund Post-Pandemic Recovery Efforts

对幽灵征税：堵住居留漏洞，为大流行后的恢复工作提供资金

• 批准号: ES/X001342/1
• 负责人: Kristin Surak
• 金额: $ 32.07万
• 依托单位: London School of Economics and Political Science
• 依托单位国家: 英国
• 项目类别: Research Grant
• 财政年份: 2022
• 资助国家: 英国
• 起止时间: 2022 至 无数据
• 项目状态: 未结题
• 来源: https://gtr.ukri.org/projects?ref=ES%2FX001342%2F1
• 关键词: Taxing; Ghosts; Closing; Residency; Loopholes

Recovery from the COVID-19 pandemic depends on the ability of governments to find resources to fund essential public services. Most governments will need to do so by raising tax revenues. However, wealthy individuals have become impossible to tax effectively, as they are increasingly able to manipulate their legal residence into tax haven locations, in effect "ghosting" the tax systems from which they collectively benefit. Multinational corporations routinely book profits in tax favorable formats and locations, ghosting the very systems that have been built and maintained to make their existence and profitability possible. Ghosting is a global phenomenon that affects states both rich and poor, but its outsize impact on developing countries makes it a systemic threat to global economic stability, materializing into fiscal crisis in countries around the world. Reform proposals currently circulating at the international level focus on the specific needs of globally dominant (mostly wealthy) states, and do not fully contemplate the problem of ghosting as a systemic, worldwide phenomenon that must be addressed directly to build a tax system that will both enable the current post-Covid recovery and prepare for future pandemics and other fiscal shocks.This project focuses on the international tax reform agenda that illuminates the systemic problem of ghosting and demonstrates the procedural and substantive reforms needed to address it. The significance of our research lies in our holistic, system-based approach, drawing on research and expertise from law, sociology, international migration studies, and African development studies to examine relevant legal and geo-political factors comprehensively. We will research the national and international factors that facilitate tax ghosting by wealthy individuals and corporations, demonstrate the disparate economic threats created by such tax ghosting, analyze why states have failed to recognize the threats to date, and propose novel yet feasible policy solutions based on our findings.

从COVID-19疫情中复苏取决于政府能否找到资源为基本公共服务提供资金。大多数政府需要通过增加税收来实现这一目标。然而，富人已经无法有效地征税，因为他们越来越能够操纵他们的法律的住所进入避税地，实际上“幽灵化”了他们集体受益的税收制度。跨国公司通常以税收优惠的格式和地点来记录利润，这使得为使其生存和盈利成为可能而建立和维护的系统成为幽灵。鬼影是一种全球现象，影响到富国和穷国，但其对发展中国家的巨大影响使其成为对全球经济稳定的系统性威胁，并在世界各国形成财政危机。目前在国际一级传播的改革建议侧重于全球占主导地位的国家的具体需要，（大多数是富裕的）国家，并没有充分考虑作为一个系统性的幽灵问题，必须直接解决的世界范围内的现象，以建立一个税收制度，既使目前的后，新冠肺炎疫情复苏，并为未来的流行病和其他财政冲击做好准备。本项目关注国际税收改革议程，阐明了鬼影的系统性问题我们的研究的意义在于我们的整体，基于系统的方法，借鉴法律，社会学，国际移民研究和非洲发展研究的研究和专业知识，全面审查相关的法律的和地缘政治因素。我们将研究国家和国际因素，促进税收幽灵由富有的个人和公司，证明这种税收幽灵所造成的不同的经济威胁，分析为什么国家没有认识到迄今为止的威胁，并提出新的但可行的政策解决方案，根据我们的研究结果。