Contributor: Irma Mosquera Valderrama

Trade Implications of Tax Expenditures

Agustin Redonda, Irma Mosquera Valderrama, Gilles Carbonnier, Robert Koopman, Rahul Mehrotra and Facundo Calvo | 15 September 2020
Fiscal, Trade, Policy Briefs | Tags: Carbon Tax, Digitalization, Tax Competition, Tax Expenditures
International trade and taxation are inextricably linked and have been high-priority issues within the Group of Twenty (G20) agenda. However, the interconnections between international trade and tax expenditures—that is, benefits granted through preferential tax treatment—have been overlooked. This brief calls for a better design of ... continue reading

Tax Competition

Christian von Haldenwang, Tommaso Faccio, Tobias Hentze, Thomas Mättig, Irma Mosquera Valderrama, Agustin Redonda, Gabriela Rigoni, Jakob Schwab and Rob Vos | 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