Fighting Poverty with Taxes
Patricia K. Tong | 21 November 2017
Fiscal,
Blog | Tags:
Inequality,
Poverty,
Tax Expenditures One way the U.S. federal income tax system provides low-income families with financial support is through refundable tax credits. Families can claim refundable tax credits even if they do not owe any tax liability, which allows families with the lowest incomes to receive benefits.
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In France, Evaluating Tax Expenditure Effectiveness Remains a Challenge
Valérie Segond | 16 November 2017
Fiscal,
Blog | Tags:
Tax Expenditures The inability of the French government to ensure that a particular tax benefit reaches its primary goal – i.e. the assessment of public expenditure effectiveness – lies at the heart of the expansion of public subsidies.
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Tax Expenditures and the Environment: Strengthening the Spotlight
Agustin Redonda | 8 November 2017
Fiscal,
Blog | Tags:
Energy,
Environment,
Fossil Fuel Subsidies,
Tax Expenditures Tax expenditures – government spending through deductions, exemptions, and other benefits granted through the tax code – are significant and have wide ranging environmental implications. A stronger green fiscal policy spotlight on them is critical.
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Fiscal Policy and Informality
Agustin Redonda | 1 September 2017
Fiscal,
Blog | Tags:
Inequality,
Pensions,
Tax Expenditures Countries differ from each other in several aspects that need to be considered when designing fiscal policy. The size of the informal sector is a case in point.
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Unpacking Patent Boxes
Ben Klemens | 26 July 2017
Fiscal,
Blog | 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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Tax Expenditures. The Big Black Box
Agustin Redonda | 20 July 2017
Fiscal,
Blog | Tags:
Tax Expenditures According to the federal financial statements 2016, tax expenditures in Switzerland reduced government revenues by 21 to 25 billion Swiss francs. This amounts to 31 to 37 percent of the country’s federal income.
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Measuring Tax Expenditures in Developing Countries: What is the Role of the G20?
Magalí Brosio | 26 May 2017
Fiscal,
Blog | 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,
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Intellectual Property Boxes and the Paradox of Price Discrimination
Ben Klemens | 15 May 2017
Fiscal,
Research 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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Before We Reform Tax Policy, We Need to Know What Is Working
C. Eugene Steuerle | 9 March 2017
Fiscal,
Blog | Tags:
Tax Expenditures Congress and President Trump are embarking on what is likely to be a major rewrite of the federal income tax code. Yet, neither they nor anyone else knows whether the hundreds of tax preferences embedded in the law accomplish their stated purposes.
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Inheritance Taxation, Corporate Succession and Sustainability
Agustin Redonda | 6 March 2017
Fiscal,
Discussion Notes | Tags:
Inheritance Tax,
SMEs,
Tax Expenditures Inheritance and estate tax rates are highly heterogeneous across countries. Indeed, the lack of a broadly accepted model of optimal inheritance taxation is reflected in statutory tax rates ranging from 0% in several countries including Australia, Canada and Sweden to 55% in Japan.
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