A couple of interesting new academic papers for you today:
HR argument always seems to rest on misunderstood huge numbers. Seems like a fundamental problem to showing HR frame practical use on this
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Still two different issues for me. Even if the number was $1 lost to IFF/tax av/ev mechanisms, HR arguments apply (but wd not be as potent)
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How about if $1 was lost through inefficiency? Both are important. Just not clear to me that HR lens adds practical information.
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Feels to me like magical thinking: if we can show HR principles are engaged then tax rules will reform by themselves. No need for hard work.
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I think it is pol. economy at work: much easier to influence western tax policy than real vectors of HR abuses!
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