Is the OECD/G20 International Corporate Tax Reform Fair?
Peter Dietsch | 26 November 2021
Fiscal,
Blog | Tags:
Corporate Tax,
Developing Countries,
Minimum Tax Rate,
Tax Competition On October 8th, the Organisation for Economic Co-operation and Development (OECD) announced that 136 countries have adopted its two-pillar proposal to reform the taxation of multinational enterprises (MNEs).
Pillar One applies to MNEs with sales in excess of $20bn and profits over 10%. It shifts the
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Reforming Tax Expenditures – Focus on Europe
11, 18 and 25 February, 2021 | Online Fiscal,
Roundtables | Tags:
Consumption Tax,
Corporate Tax,
Personal Income Tax,
Tax Expenditures,
Tax Reform,
Wealth Tax A significant amount of government funding worldwide is channeled through tax breaks, aka “tax expenditures” (TEs), in the form of exemptions, deductions, credits, deferrals, and reduced tax rates.
Despite their magnitude and the fact that their net impact on government budgets is the same as direct
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Tax Competition
Christian von Haldenwang,
Tommaso Faccio,
Tobias Hentze,
Thomas Mättig,
Irma Mosquera Valderrama,
Agustin Redonda,
Gabriela Rigoni,
Jakob Schwab and
Rob Vos | 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
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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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Tax Policy 2020 – Fundamentals, Effects and Scenarios
7 November 2014 Conferences,
Fiscal | Tags:
BEPS,
Carbon Tax,
Corporate Tax,
Income Tax,
Inheritance Tax,
Wealth Tax Conference on international and Swiss tax policymaking, its long-term effects and scenarios for tax reforms moving forward.
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