It’s all about the (zero) ratings, stupid

When it comes to morality, Value Added Tax has no claim to Kant’s categorical imperatives, nor Utilitarianism’s mission to provide the greatest happiness to the greatest number. As a regressive tax on consumption, it eats away disproportionately at the income of the poor, who spend a significantly higher proportion of their income on vatable goods…

Kids’ stuff

In A.S. Byatt’s 2009 masterpiece ‘The Children’s Book’, the reader has one horrible advantage over the predominantly young characters in the novel. As they gradually grow and mature through the closing years of the 19th century and the Edwardian decade that followed, the carefree youngsters are surrounded by art and privilege, several poignantly attending the…

…for the people?

  ‘Plutocracy’ is viewed generally as a dirty word. The idea (if not the practice) of government by the wealthy is anathema to those who treasure democracy. At first whiff the OECD Secretariat’s proposal for a unified worldwide approach to the taxation of the digital economy, issued for consultation earlier this month, failed the plutocratic…

Trust the taxman?

  My first suspicion that authority wasn’t all it was cracked up to be was at the age of 10, when I saw Lionel Bart’s newly released Oliver! Between the catchy numbers and faux-dirty actors there were two clear messages – the inhumanity of the workhouse system and Mr Bumble’s ‘The law is a ass,…

What a laugh!

The irony of Ukraine's recent election of a Jewish president would not have been lost on my grandparents who fled the Odessa pogrom of 1905, but they would have been utterly bamboozled - along with millions of members of their grandson's generation - by the news that he is a satirical comedian. On the other…

Fishy business

Among the moral influences on my childhood, and that of my fellow English countrykids, was Hilaire Belloc's 'Cautionary Tales for Children'. Entering the Land of Nod at night to the story of Jim who ran away from his nurse and was eaten by a lion, or Matilda who said lies and was burnt to death,…

Que?

The English language often lags scientific progress. We still 'turn on the radio', even if none of us have seen a dial in years. When my kids were growing up, I always reminded them to 'pull the chain' even though toilet flush mechanisms had long been more user-friendly. And today, our computers offer us the…

Comfort and joy (for some)

Several years ago I wrote a newspaper article about a fresh addition to the Israeli Income Tax Ordinance that included four subparagraphs. Or, at least, there should have been four subparagraphs. The fact that there were only three made the whole thing toothless. My tongue-in-cheek piece suggested a scenario where the Knesset Finance Committee was…

Tales from the Crypto

Kurt Vonnegut famously said: 'True terror is to wake up one morning and discover that your high school class is running the country'. The G20 summit in Buenos Aires earlier this month spawned a myriad online articles about the international taxation of cryptocurrencies (Bitcoin etc). Intrigued by the efforts of my 'classmates' (most of them…