Publications

Mitigating the Adjustment Costs of International Trade

, , , , , , and | 3 September 2018
Trade, Policy Briefs | Tags: Employment
The evidence demonstrating that nations gain from trade is overwhelming. However, trade liberalization can cause disruption to firms and workers, and its gains and losses are spread unevenly. ... continue reading

Are Tax Incentives in Nigeria Attracting Investment or Giving Away Revenue?

| 16 August 2018
Fiscal, Blog | Tags: Tax Competition, Tax Expenditures
For over a decade, Nigeria, like so many developing countries, has been granting a number of tax incentives to multinational companies in a bid to attract foreign direct investment. Proponents of the incentives argue that the measures are vital to the development of the economy, ... continue reading

Green Fiscal Reform Was Not Invited to the G20’s Tango Show

| 1 August 2018
Fiscal, Blog | Tags: Carbon Pricing, Climate Change, Fossil Fuel Subsidies, Latin America
The Argentine G20 presidency has three concrete priorities: jobs, infrastructure, and food security. Strikingly though, carbon pricing was not invited for Tango. Indeed, the absence of carbon pricing as well as green fiscal reform among the list of priorities within this year’s agenda jeopardizes the ... continue reading

The Sunday Program: International Tax Cooperation in the G20

| 20 July 2018
Fiscal, Blog | Tags: G20, Tax Competition, Tax Expenditures
Christine Lagarde suggested in a recent IMF Blog that G20 Finance Ministers and Central Bank Governors should concentrate their efforts on three fields when they meet in Buenos Aires on Sunday: global trade, emerging market vulnerabilities, and the impact of technology on jobs. International tax ... continue reading

Tax Competition

, , , , , , , and | 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