Are Tax Incentives in Nigeria Attracting Investment or Giving Away Revenue?
Mustapha Ndajiwo | 16 August 2018
Blog,
Fiscal | 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,
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The Sunday Program: International Tax Cooperation in the G20
Agustin Redonda | 20 July 2018
Blog,
Fiscal | 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
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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
External,
Fiscal | 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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Energy Tax Expenditures in a Globalized Economy
Agustin Redonda and
Johannes Schwarzer | 9 May 2018
Discussion Notes,
Fiscal,
Trade | Tags:
Energy,
Tax Competition,
Tax Expenditures Countries around the world have introduced energy taxes to expand revenues, reduce energy consumption and curb greenhouse gas emissions. In that context, they have frequently also implemented tax provisions to lower the energy tax bill for certain industries, households and regions. Tax exemptions and deductions
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Unpacking Patent Boxes
Ben Klemens | 26 July 2017
Blog,
Fiscal | Tags:
Patent Boxes,
Tax Competition,
Tax Expenditures An intellectual property box is a special lower tax rate for profits associated with intellectual property (IP). There are over twenty around the world, and over the last few years bills have been introduced to the U.S. Congress for a U.S. IP box. IP boxes always
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