Fiscal Policy and Informality
Agustin Redonda | 1 September 2017
Fiscal,
Blog | Tags:
Inequality,
Pensions,
Tax Expenditures Countries differ from each other in several aspects that need to be considered when designing fiscal policy. The size of the informal sector is a case in point.
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Tax Expenditures. The Big Black Box
Agustin Redonda | 20 July 2017
Fiscal,
Blog | Tags:
Tax Expenditures According to the federal financial statements 2016, tax expenditures in Switzerland reduced government revenues by 21 to 25 billion Swiss francs. This amounts to 31 to 37 percent of the country’s federal income.
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Inheritance Taxation, Corporate Succession and Sustainability
Agustin Redonda | 6 March 2017
Fiscal,
Discussion Notes | Tags:
Inheritance Tax,
SMEs,
Tax Expenditures Inheritance and estate tax rates are highly heterogeneous across countries. Indeed, the lack of a broadly accepted model of optimal inheritance taxation is reflected in statutory tax rates ranging from 0% in several countries including Australia, Canada and Sweden to 55% in Japan.
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Pension Tax Expenditures. A Costly Christmas Gift … Not From Santa
Agustin Redonda | 4 January 2017
Fiscal,
Blog | Tags:
Fiscal,
Inequality,
Pensions,
Tax Expenditures For people living in Switzerland, December 31 was the last day for 2016 contributions into their Pillar 3a retirement accounts – and hence for taking advantage of the exemption from income tax that these payments benefit from. The scheme is one of many examples from
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Tax Expenditures and Sustainability. An Overview
Agustin Redonda | 11 November 2016
Fiscal,
Discussion Notes | Tags:
Employment,
Energy,
Fossil Fuel Subsidies,
Health,
Housing,
Inequality,
Innovation,
Patent Boxes,
Pensions,
Tax Expenditures,
VAT Fiscal policy has significant effects on a broad sustainability agenda covering long-term economic, social and environmental goals. However, whereas a myriad of actors scrutinize taxation as well as direct government spending with regard to their impact on sustainability, a key feature of fiscal policy has
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Climate Change, Carbon Pricing and Energy Tax Expenditures
Agustin Redonda | 6 October 2016
Fiscal,
Blog | 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
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Boosting R&D through Patent Boxes. Panacea or Not?
Agustin Redonda | 10 December 2015
Fiscal,
Blog | 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.
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Tax Expenditures and Sustainability
Agustin Redonda | 8 October 2015
Fiscal,
Blog | 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.
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