A Global Corporate Tax Rate in Vietnam: Challenges and Opportunities
Patrick Lenain and
Agustin Redonda | 30 August 2022
Blog | Tags:
Tax Competition,
Tax Expenditures,
Tax Incentives Implementing a global minimum corporate tax rate will allow Vietnam to increase tax revenue from foreign enterprises, but at the same time put the country in front of new challenges.
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The Global Tax Deal and Tax Incentives: What if the Cure Is Worse Than the Disease?
Agustin Redonda | 18 March 2022
Blog,
Fiscal | Tags:
Minimum Tax Rate,
Tax Expenditures,
Tax Incentives The global tax deal reached in October 2021 is a milestone in international tax coordination. With 137 out of 141 jurisdictions in the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) now participating in the agreement, there is no doubt about its significance.
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Press Release: New Global Tax Expenditures Database by CEP and DIE: Shedding Light on Hidden Government Spending
Council on Economic Policies | 16 June 2021
Press Releases | Tags:
Tax Expenditures,
Tax Incentives,
Tax Reform The Council on Economic Policies (CEP) and the German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) today launch the Global Tax Expenditures Database (GTED). The database went live today at www.GTED.net and will be officially launched at 15.00 CEST with an online conference featuring
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Tax Incentives for Investment. Old and New Challenges for International Trade
24 June, 2021 14.00-17.00 CET | Online Fiscal,
Workshops | Tags:
Digitalization,
Investment,
Tax Expenditures,
Tax Incentives Despite their stated goals including attracting FDI, creating employment and boosting R&D and innovation, tax incentives for investment are often ineffective. Indeed, several provisions are redundant and hence end-up triggering costly windfall gains. They can also trigger negative spillover effects on third countries, e.g. when
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Why Governments Continue to Offer Inefficient Investment Incentives? The Role of Bureaucratic Design
Alexander Slaski and
Sarah Bauerle Danzman | 19 March 2021
Blog,
Fiscal | Tags:
Investment,
Tax Incentives Governments worldwide use a myriad of tax incentives to promote investment and yet, there is little evidence that these incentives actually work as intended. Moreover, although the striking lack of transparency makes it hard (if not impossible) to accurately estimate their fiscal cost, the available
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