Contributor: Rahul Mehrotra

Trade Implications of Tax Expenditures

, , , , and | 15 September 2020
Fiscal, Policy Briefs, Trade | Tags: Carbon Tax, Digitalization, Illicit Financial Flows, 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