Contributor: Agustin Redonda

Climate Change, Carbon Pricing and Energy Tax Expenditures

| 6 October 2016
Blog, Fiscal | Tags: Carbon Pricing, Climate Change, Energy, Tax Expenditures
Climate change is moving up policy agendas worldwide. Last year’s COP21 was yet another wake-up call that the international community needs to take urgent action to reduce greenhouse gas (GHG) emissions. The main outcome of the meeting, the Paris Agreement, was a significant milestone in ... continue reading

Boosting R&D through Patent Boxes. Panacea or Not?

| 10 December 2015
Blog, Fiscal | Tags: BEPS, Innovation, Tax Competition, Tax Expenditures
On October 5th, the OECD presented the final package of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative – a cornerstone in the international drive towards corporate tax reform. ... continue reading

Tax Expenditures and Sustainability

| 8 October 2015
Blog, Fiscal | Tags: Renewables, Tax Expenditures
What do 1.8 billion Euro given to Italian farmers, 69.7 billion US$ provided to US homeowners, and 75 billion A$ allocated to support the retirement income system in Australia have in common? They are channeled through tax expenditures. ... continue reading