Tax Incentives and Corporate Taxation
Agustin Redonda | 11 July 2022
Fiscal,
Testimonies | Tags:
Corporate Taxes,
Tax Expenditures Tax expenditures are benefits granted to specific sectors, activities or groups of taxpayers through preferential tax treatment; including exemptions, deductions, and lower tax rates.
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Intellectual Property Boxes and the Paradox of Price Discrimination
Ben Klemens | 15 May 2017
Fiscal,
Working Papers | Tags:
Corporate Taxes,
Innovation,
Patent Boxes,
Tax Competition,
Tax Expenditures This paper considers the methods by which some existing laws and proposals offer different tax rates to different types of capital, a scheme variously known as a patent box, innovation box, or intellectual property box (IP box). It presents a model of international tax competition—what
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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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