Santa found time to deliver my paper at 6pm on Christmas Eve. Solid work tbh.

En særlig lille julegave her til scient.pol’erne: Statskundskab har overhalet økonomi som den mest udbredte uddannelse i den danske magtelite

Scholars citing 35 year old papers as “recent”:

Well, here’s a fun fact: I personally had about as many cases of AI-related academic misconduct (5) in my course exams this year as the country’s largest university did in total (7).

"Anders Hviid, who leads research on vaccine safety and effectiveness at [Denmark’s equivalent of the US CDC] said he was struck by the irony of Kennedy holding Denmark up as an ideal because many of the studies that disproved Kennedy’s theories of vaccine harm were led by Danish health officials"

We’ll see - probably in the next few days - exact where the deal lands. It’ll likely mean only the US (not EU countries) can tax any low-taxed (sub-15%) profits of US firms, which are in any case limited because of US rules (GILTI/NCTI etc.)…

A few quick thoughts about this morning's decision. Don't believe the spin from various Russians & others: it's a big deal. The EU has now unambiguously demonstrated that it is able and willing to provide the external financial support Ukraine needs, for as long and as much as it takes. (1/N)

Your regular reminder that there are still several s301 investigations regarding EU digital taxes from Trump's *first term*, done and concluded, just sitting there waiting to be acted on if that was what they actually wanted to do.

With Estonia & co. successfully paid off (implementation delay & future review), @taxnotes.com reports China is the only remaining holdout for a (US-accommodating) “side-by-side” deal on the global minimum tax.

Come work with us!! This is a fantastic PhD opportunity for someone in political economy/sociology, on climate and class - great environment, great people, great project.

As I was saying..

Most noteworthy bit from this FT interview with Champagne, to me, is he says he hasn't seen discussion on exemptions from the global minimum tax beyond the US. We know those discussion have taken place (China, India, Estonia, etc.), but that they haven't risen to his level suggests little traction.

The OECD's Inclusive Forum on Carbon Mitigation Approaches is doing good work. Just out is their new Climate Policy Database, which maps 1600 mitigation policies across 38 countries. www.oecd.org/en/data/dash...

Very excited to have this commentary article out in @ripejournal.bsky.social – Open Access! . . . a short 🧵: www.tandfonline.com/doi/abs/10.1...

My book on American innovation policy is out! 'States of Innovation' shows how state and federal governments are active catalysts driving innovation-led growth, challenging the idea that US capitalism is uniquely market-driven. www.amazon.co.uk/exec/obidos/...

this, from @kevinbaker.bsky.social, is a better analysis of the intersection between LLMs and academic science than 98% of what's out there.

Godt eksempel her på hvad jeg har kaldt konsulenter og rådgiveres “infrastrukturelle magt”: kontrol over specialiseret viden, der ses som legitim, og som andre aktører (f.eks. staten) derfor er komplet afhængig af.

From: EU To: US cc: Estonia, Poland, Czech Republic

Everybody breathe a little.

It is a grand irony that China (which has not implemented the rules domestically but has okay’ed its firms to pay) leads objections against US exemptions from a global minimum tax system that is based on US rules and explicitly designed, on US insistence, to coerce Chinese compliance. (got that?)

So, FT report today confirms that China (alongside several EU members) - still - object to US special treatment in the global minimum tax scheme. It’s getting spicier as the supposed year-end deadline approaches.

It's not quite right to describe this as a "veto", however. The OECD Inclusive Framework doesn't operate by unanimity but by "consensus", which sounds like the same but is absolutely not. There is no veto (unless you're the US, effectively).

Estonia openly says they won't agree to a "side-by-side" system that exempts US-headquartered multinationals from the global minimum tax.

Har skrevet lidt om, hvorfor fagbevægelsens frasalg af Arbejdernes Landsbank kan ses om en større bevægelse mod en fagbevægelse, der lever af sine investeringer frem for sine medlemmer. politiken.dk/debat/debati...

AND - just today - 26 jurisdictions committed to exchanging information on offshore real estate holdings, meaning it will soon be much harder to use real estate to evade taxes. More countries will no doubt join soon.

Med nyheden om at EU-Kommissionen via nødretten vil omgå unionens enstemmighedskrav for at bruge indefrosne russiske midler på at hjælpe Ukraine, er det vist værd at genudsende denne:

I like my music like I like my theoretical frameworks.

Sammen med @williamwc.bsky.social har jeg skrevet nogle ord om hvorfor kløften mellem venstrefløjen og arbejderklassen har åbnet for højrefløjen at gå frem i energipolitikken www.information.dk/debat/2025/1...

Notable for the EU tax (and climate) commissioner, whose direct tax initiatives require unanimity within the union, to say this

75 jurisdictions - including most crypto hubs - have now signed on to exchanging information from crypto service providers on customers' crypto assets, meaning it will soon be much, much harder to use crypto to evade taxes. www.oecd.org/content/dam/...

Rising corporate income taxes are one important sign, but not the only one, that the global minimum tax - and a decade of reforms to the international tax system - are having a real, significant effect. A few others of note here 🧵:

Spændende og tankevækkende reform-idéer her - se bort fra den gruvækkende overskrift

Så er jeg søreme endelig kommet på Instagram (eller, rettere, jeg er blevet *bragt* på Instagram)

Altid fascinerende at se hvordan medierne mobiliserer forskellige former for ekspertise. Hvordan mon man afgør hvem Europas førende samfundsforskere er?

We need to be (re-)reading Leslie Sklair more for this moment in time.

📢 New Article Out! Coalition formation as a popularity contest? In a new study, @wmjunk.bsky.social and I examine which groups are preferred partners in agenda setting. We find NGOs are favoured, and trusted allies trump capable newcomers—shaping how networks form and why NGOs hold an edge.

Det er simpelthen noget helt igennem suverænt ved at KOLDSKÅL er blandt danskernes fem foretrukne VEGETAR-retter

Absolutely hilarious that the European Parliament is ONCE AGAIN raising a financial transaction tax in its latest idea catalogue for new EU own resources. www.europarl.europa.eu/doceo/docume...

"Around Europe, labor parties have alienated their base by forming grand coalitions with the center-right . In Denmark, Mette Frederiksen’s Social Democrats have pursued this strategy with the same dismal results." From my analysis Jacobin on the state of Danish politics after the local elections

New OECD data, just out today: For the third year running, the average global corporate tax rate *increased* - and more countries now *raise* than lower their corporate taxes. This follows the adoption of the global minimum tax and essentially reverses four decades of racing to the bottom.

New OECD data, just out today: For the third year running, the average global corporate tax rate *increased* - and more countries now *raise* than lower their corporate taxes. This follows the adoption of the global minimum tax and essentially reverses four decades of racing to the bottom.

The insistence on torturing the example of the Danish Social Democrats remains mindboggling.

Tax multilateralism is alive and well, despite reports to the contrary. US pressure hasn't (yet) undermined the integrity of the global minimum tax, and negotiations are proceeding at the OECD. Elodie Lamer has the report from our annual international tax conference:

Our online special issue, The Future of Global Governance and World Order, is out! It features 15 short essays plus the editors' introduction, all #OpenAccess. www.cambridge.org/core/journal... #IOFoGG

Local elections = best-in-class when it comes to entertainment value. Tons of election night backstabbing and drama.

Copenhagen has a new lord mayor:

Lots of Danish Social Democrats action on the timeline today and, sure, fine, but more people should read this:

Local elections in Denmark today! 🇩🇰 Democratic duty: done ✅ Nothing much at stake, of course..

DST whack-a-mole continues: "Switzerland and Liechtenstein intend to continue to refrain from imposing digital services taxes." www.whitehouse.gov/briefings-st...