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Tax preparation AgriLife Today/Flickr


纽约—全球大部分政府急于动员更多的税收收入为发展融资以及遏制无处不在的避税机制(比如去年所谓的卢森堡泄密所揭示的),在税收问题上展开合作符合它们的利益。但在上个月在亚的斯亚贝巴举行的第三届国际发展融资会议(International Conference on Financing for Development)上,强化国际税收合作的势头突然停止了。


其他国家应该希望这只是国际税收合作的暂时停止而非终结。国际税收合作始于13年前墨西哥蒙特雷首届国际发展融资会议。两年后,2004年,联合国经济与社会委员会(ECOSOC)将其税收专家“临时小组”升级为常设委员会。这意味着专家们将定期召开会议,其权限也将得到扩展,而不仅仅是更新双税条约(double-taxation treaty)样板。

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    Cronies Everywhere

    Kemal Derviş

    Three recent books demonstrate that there are as many differences between crony-capitalist systems as there are similarities. And while deep-seated corruption is usually associated with autocracies like modern-day Russia, democracies have no reason to assume that they are immune.