Trade Implications of Tax Expenditures
Agustin Redonda, Irma Mosquera Valderrama, Gilles Carbonnier, Robert Koopman, Rahul Mehrotra and Facundo Calvo | 15 September 2020Fiscal, 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