History faces forwards as well as backwards. As we prepare for the second day of our #ImperialInequalities conference today, and our new @FPCThinkTank
piece is published, I've blogged on whether and how the UK could move beyond its imperial legacies taxjustice.net/2020/12/04/the…
Registration for day 2 of #ImperialInequalities is still open, and the events get underway in just over three hours
Dr Ndongo Samba Sylla @nssylla opens day 2 of #ImperialInequalities, with a keynote on 'Colonial macroeconomics: Then and now' in which he highlights the commonality between imperial approaches and contemporary economic policies
Fantastic keynote and Q&A, thank you @nssylla! So much ground covered. We're now into today's first panel of #ImperialInequalities, moderated by @JuliaMcClure_, with @LylaALatif presenting on ‘The Lure of the Welfare State following Decolonisation in Kenya’
Sorry for the tweet break - my presentation on 'Zamindari Empire? Extracting the Right to Statehood', outlining the development of the UK's dependent territories into a tax haven network both colonially exploited and exploiting...
Two more great presentations in between, including @GKBhambra on the contradictions and confusions over who should be eligible for welfare: 'Imperial Revenue and National Welfare: The Case of Britain’'
...and @paulrgilbert on ‘The Crown Agents & the CDC Group: Taxation and the Colonial Roots of Development’s ‘Private Sector Turn’ - a cracking dissemination of the imperial legacies underpinning UK institutions and 'aid' approaches today
Last panel in the session is a fascinating one from @_ClairQuentin, on ‘Corporations, comity and the ‘revenue rule’: a jurisprudence of offshore’ - giving an insight into the role of company law developments in creating 'offshore'
Greta Q&A again, ranging from the way that Scandinavian moves greater gender equality were themselves a result of immigrationist colonialism, to the prospects for recovering African socialism models in Kenya and elsewhere - a privilege to be part of. #ImperialInequalities
Into the next #ImperialInequalities panel, on ‘Reparations policy and narratives: proposals for addressing
colonial injustices through taxation’, moderated by @zilhen. First up, philosopher @ArianneShahvisi arguing for citizenship rights for refugees, as a form of #reparations
Posting @ArianneShahvisi's conclusions here too - should we consider citizenship for newborn refugees as a major means of reparation? #ImperialInequalities
Switching gears now at #ImperialInequalities , to focus on international tax. @brooklyntaxprof starts with a parallel between international postage costs in 1845, and the principles of digital tax today...
...and @brooklyntaxprof develops an analysis of the US basis to resist international focus of tax measures on the digital sector, finishing with the tempting prospect of the OECD's failure to deliver reforms leading to a new, better forum #ImperialInequalities
Next speaker is Kyle Willmott (U. Alberta), looking through the other end of the tax/empire telescope, at ‘Decolonizing tax: how settler colonialism is enacted through “taxpayer
citizenship” and the construction of “taxpayer” interests in the Canadian context’
Kyle Willmott (a sociologist, I should have said - the variety of this panel, like the whole conference, is fantastic) lays out the use of tax as an instrument of attack on the legitimate citizenship of indigenous peoples - who might see tax as paying for their own settlement
John P. Moketo of the Zimbabwe Coalition on Debt and Development argues that the Zimbabwean tax system was designed to perpetuate gender inequalities and the racial inequalities that resulted from empire in his paper #ImperialInequalities
'In gender-responsive budgeting, there is an imperative to bridge the divide of gender and race' - John Moketo wrapping up his talk at #ImperialInequalities, with a cracking slide
Into the final #ImperialInequalities policy panel, moderated by @Naomi_Fowler, and the first speaker is Esther Stanford-Xosei @Xosei of Pan-Afrikan Reparations Coalition in Europe - on the history and present of the fight for reparations, and self-determination for Black people
The second speaker is Rev Dr Peter Cruchley of the Council for World Mission, which has conducted an important legacies of slavery project looking into the organisation's founder and origins - 'to share with you our shame, and also our outrage' #ImperialInequalities
Further contributions from @KevalBharadia, linking his FTT proposal explicitly to reparations; and now @lukka_priya highlighting how although the world has changed in 2020, the power structures that embed #ImperialInequalities remain untouched
And - we're done. #ImperialInequalities comes to a close. Thanks to everyone who spoke, moderated, raised questions, and otherwise joined the discussion; and to @GKBhambra and @JuliaMcClure_ whose edited volume was the catalyst, and the amazing team @TaxJusticeNet who made it fly
Also now...
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We're now starting the first panel of our #ImperialInequalities conference, with @JuliaMcClure_ examining the role of 'welfare imperialism' in the Spanish empire.
At #ImperialInequalities, @JuliaMcClure_ highlights how ideas of 'charity' and 'welfare' were central to justifications for empire; and also created opportunities for private individuals to capture benefits, including through the abuse of charitable foundations to hold wealth
This is fantastic - really impressive set of questions and issues raised on the international approach to illicit financial flows. There's a lot to say so I'll thread the replies here, bit by bit...
1. Why did the MDGs overlook non-aid finance? This was by design: the MDGs were driven by aid donors, and were largely conceived of as ensuring better alignment of donors and recipient states - setting common goals so aid would deliver more.
Here's Sakiko Fukuda-Parr on this point - whereas by 2015, the aid focus was widely understood as a central flaw in the MDGs, so the aim of the Sustainable Development Goals was to ensure much broader ownership & applying to countries at all income levels researchgate.net/publication/29…
Matt summarises very well the broadly non-ideological objections to what has just been achieved, in confirming corporate tax abuse as part of the illicit financial flows SDG target, so I'll try to thread a response with each of his points
So first, I don't think there really is much of this confusion around. People largely understand these are quite different phenomena; but they also recognise, rightly, that they depend on being hidden, and they do the same kinds of revenue & social damage
This is a point of disagreement. I saw that much of the pushback was *precisely* not to have corporate tax abuse addressed under either 16.4 *or* 17.1, but to keep it out of the SDGs entirely - on the grounds that the OECD had it covered. (Discuss.)
It's not every day that a niche question of statistical definition represents a significant step forward for global policy. But today... is that day!
(Excessively long thread follows)
A little background. Since the Millennium Development Goals overlooked non-aid finance, pressure has been building to recognise the centrality of tax, and for global policy measures against the broad threat posed by 'illicit financial flows'...
Illicit financial flows, or IFF, is an umbrella term for cross-border capital movements covering corporate and individual tax abuse, the laundering of the proceeds of crime, abuses of market regulation, and the theft of state assets, first popularised by @Raymond_Baker
Here's a short thread with some *stark* numbers, showing just how limited the OECD 'BEPS 2.0' tax reform proposals have become.
The secretariat proposals are at the G20 now, and published next week... so how big a deal would they be?
The numbers relate to the Netherlands, one of the biggest corporate tax havens worldwide, and part of what we've called the 'axis of tax avoidance'.
For context, here are the key parts of our previous analyses. First, a paper with @icrict last year looked at the potential impact of the reform proposals at that stage - how much would they redistribute profits, and revenues, from tax havens? osf.io/preprints/soca…
Their discussions can be seen as part of a scattered history extending over decades, centring on attempts to require transparency from multinational companies about their global operations, including path-breaking work by the G77 countries @UNCTAD - unctad.org/en/Publication…
Those decades of work seemed to have ended in failure. UNCTAD had been pushed by OECD countries into focusing on 'investment promotion' rather than national sovereignty and corporate accountability; and the big 4 had seized the accounting standard setting agenda for themselves.