Contributor: Christian von Haldenwang

International Economic Cooperation in Troubled Times: A Call for Strong Action by the G20

, , , , , , , and | 26 November 2018
Fiscal, Trade, Blog | Tags: Employment, G20, Investment, Protectionism, Services Trade, Tax Competition, Tax Expenditures
The leaders of the G20 will meet on 30 November and 1 December in Buenos Aires for their annual summit. They need to acknowledge that the last two years have been characterized by strong headwinds for the world economy. This time, however, it is not ... continue reading

Tax Competition

, , , , , , , and | 12 July 2018
Fiscal, Policy Briefs | Tags: Corporate Tax, Tax Competition
The world is facing a new round of international tax competition that may result in a ruinous race to the bottom, undermining the fiscal capacity of states to respond to global challenges and to implement the Agenda 2030. G20 leaders must take action to strengthen ... continue reading

Tax Expenditure and the Treatment of Tax Incentives for Investment

, , , , , and | 12 July 2018
Fiscal, Policy Briefs | Tags: Fossil Fuel Subsidies, Investment, Tax Expenditures
Governments use tax expenditures to boost investment, innovation and employment. However, these schemes are largely opaque, costly and often ineffective in reaching their stated goals. They also frequently trigger unwanted side effects. In order to improve the performance of these tools, we present three concrete ... continue reading