Is Artificial Intelligence Coming for Your Job?
Hildegunn Kyvik Nordås and
Franziska Klügl | 13 July 2021
Blog,
Trade | Tags:
Artificial Intelligence,
Employment,
Innovation Artificial intelligence (AI) potentially generates big changes to the way we live and work. In a recent study we simulate the uptake of AI-enabled automation software in engineering and manufacturing. It shows an S-shaped adoption path – slow at the beginning and accelerating as a
... continue reading
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
... continue reading
Tax Expenditures and Sustainability. An Overview
Agustin Redonda | 11 November 2016
Discussion Notes,
Fiscal | Tags:
Employment,
Energy,
Fossil Fuel Subsidies,
Health,
Housing,
Inequality,
Innovation,
Patent Boxes,
Pensions,
Tax Expenditures,
VAT Fiscal policy has significant effects on a broad sustainability agenda covering long-term economic, social and environmental goals. However, whereas a myriad of actors scrutinize taxation as well as direct government spending with regard to their impact on sustainability, a key feature of fiscal policy has
... continue reading
Boosting R&D through Patent Boxes. Panacea or Not?
Agustin Redonda | 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