MASUI Yoshihiro
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yomasui.bsky.social
MASUI Yoshihiro
@yomasui.bsky.social
I teach tax law at UTokyo.
Reposted by MASUI Yoshihiro
The piece draws from our recently published article in @reggovjournal.bsky.social. We unpack how regulatory havens enable fossil capital and deepen colonial extraction.

Read the full paper here 👉 onlinelibrary.wiley.com/doi/10.1111/...
#Regulation #FossilCapital #TaxHavens #LPE #Caribbean
Fossil Capital in the Caribbean: The Toxic Role of “Regulatory Havens” in Climate Change
Secrecy jurisdictions play a crucial role in the legal framework perpetuating climate change. This paper demonstrates how these jurisdictions sustain the dynamics of climate change by enabling capita...
onlinelibrary.wiley.com
April 21, 2025 at 1:24 PM
Reposted by MASUI Yoshihiro
(4/4) For more on principles for tax policy in the coming tax debate, including avoiding gimmicks (principle #8!) see my recent piece from @piie.com

www.piie.com/publications...
Eight principles for the 2025 tax policy debate (that Republicans and Democrats should be able to agree on)
The Tax Cuts and Jobs Act, which Congress passed in 2017, came with a built-in policy time bomb—several of the more popular provisions are set to expire on the last day of 2025. These tax cut expirati...
www.piie.com
March 1, 2025 at 11:42 PM