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This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, base...
Is Latin America Prepared for Population Aging?
This paper estimates the fiscal costs of population aging in Latin America and provides policy recommendations on reforms needed to make these costs m...
A growing empirical literature has documented significant profit shifting activities by multinationals. This paper looks at the impact of such profit ...
We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchange...
Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash f...
Why Reform Is Needed and How It Could Be Designed
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, suc...
Many countries in Latin America and the Caribbean now publish financial stability reports. This study reviews their latest issues to assess their cont...
International comparisons reveal that—even controlling for a host of explanatory factors—credit depth is exceptionally low in Mexico. Using panel ...
The Macroeconomic Impact of Public Payment Delays and Arrears
This paper considers the impact of changes in the payment discipline of governments on the private sector. We argue that increased delays in public pa...
Profit shifting by multinational enterprises—through manipulation of transfer prices of related-party trade, intragroup lending, or the location of ...
This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the...
Tackling income and wealth inequality is at the top of the policy agenda in many countries. This note discusses three approaches of wealth taxation, b...
This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the ...
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