Are Tax Expenditures a Good Way to Redistribute?
Silvia Avram | 1 July 2016
Fiscal,
Blog | Tags:
Inequality,
Tax Expenditures,
Taxes
Since 2007, governments across several European countries have implemented cuts to their social programs in an attempt to tackle the fiscal deficits generated by the last economic and financial crisis. At the same time, they have increasingly made use of various tax related measures to
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Energy Subsidies – Widespread, Significant, and Largely Not Reaching the Poor
Fernando Navajas | 18 April 2016
Fiscal,
Blog | Tags:
Energy,
Inequality,
Subsidies
Energy subsidies are widespread and significant. In 2014, according to the IEA (2015), government support for global fossil fuel consumption amounted to 490 billion US$. An IMF working paper (Coady et al., 2015) reports even higher numbers. Distinguishing between subsidies before (pre) and after (post)
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Corporate Taxation, BEPS and the Swiss Corporate Tax Reform III
31 May 2016
Fiscal,
Roundtables | Tags:
Corporate Taxes
Roundtable – co-organized with Avenir Suisse – on corporate taxation, BEPS and the Swiss Corporate Tax Reform III with David Bradbury, Head, Tax Policy and Statistics Division, OECD.
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Multinational tax avoidance in developing countries
Niels Johannesen,
Thomas Tørsløv and
Ludvig Wier | 7 April 2016
Fiscal,
Blog | Tags:
Corporate Taxes,
Development,
Tax Avoidance
In recent years many global firms—including Starbucks, Google, and Amazon—have come under fire for avoiding paying taxes in one country by shifting their profits to a country with lower tax rates.
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Finance, Growth and Inequality
Boris Cournède and
Oliver Denk | 31 March 2016
Fiscal,
Monetary,
Blog | Tags:
Financial Markets,
Inequality
Finance is the lifeblood of modern economies, but too much of the wrong type of finance can hamper economic prosperity and social cohesion. We have taken a holistic approach to study the consequences of finance for the inclusiveness of growth, in the spirit of the
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Tax Expenditures Deserve Far More Scrutiny
Adam Corlett | 30 December 2015
Fiscal,
Blog | Tags:
Tax Expenditures,
UK
Last month, the UK government presented its Spending Review, setting out departmental budgets for the next four years. There were protections for some departments and large cuts (though smaller than expected) for others. Coming after years of previous cuts, many departmental budgets by 2019 will
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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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Looking for a Way out the Subsidies Labyrinth in Argentina
Lucio Castro | 16 October 2015
Fiscal,
Monetary,
Blog | Tags:
Energy,
Inflation,
Subsidies
In the midst of a heated electoral campaign, subsidies are at the centre of the political debate in Argentina. Shock or gradual approaches to reform those transfers have emerged as the buzzwords of the moment as the presidential race heats up.
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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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Fundamental Tax Reform: The Purple Tax Plan
1 June 2015
Fiscal,
Roundtables | Tags:
Consumption Tax,
Corporate Tax,
Inheritance Tax
Roundtable on fundamental tax reform with Laurence Kotlikoff and a focus on his "Purple Tax Plan". Professor Kotlikoff is Professor of Economics at Boston University, as well as a Research Associate of the National Bureau of Economic Research and the Director of the Tax Analysis
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