Tag: Tax Competition

Tax Competition

, , , , , , , and | 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 ... continue reading

Energy Tax Expenditures in a Globalized Economy

and | 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 ... continue reading

Unpacking Patent Boxes

| 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 ... continue reading

Measuring Tax Expenditures in Developing Countries: What is the Role of the G20?

| 26 May 2017
Blog, Fiscal | Tags: Inequality, Tax Competition, Tax Expenditures
For many countries in the developing world, tax exemptions are considered a crucial instrument for stimulating private local investment and, mainly, attracting foreign direct investment (FDI) inflows. According to the point of view that promotes tax expenditures as a convenient tool for achieving these goals, ... continue reading

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