Tag: Corporate Taxes

Intellectual Property Boxes and the Paradox of Price Discrimination

| 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 ... continue reading

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. ... continue reading

Multinational tax avoidance in developing countries

, and | 7 April 2016
Blog, Fiscal | 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. ... continue reading