Program: Fiscal

Tax Expenditures Deserve Far More Scrutiny

| 30 December 2015
Blog, Fiscal | 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 ... continue reading

Boosting R&D through Patent Boxes. Panacea or Not?

| 10 December 2015
Blog, Fiscal | 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. ... continue reading

Looking for a Way out the Subsidies Labyrinth in Argentina

| 16 October 2015
Blog, Fiscal, Monetary | 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. ... continue reading

Tax Expenditures and Sustainability

| 8 October 2015
Blog, Fiscal | 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. ... continue reading

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 ... continue reading