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This paper discusses the design of excess profits taxes (EPTs) that gained renewed interest following the COVID-19 outbreak and the recent surge in en...
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level...
This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the pe...
Profit shifting by multinational enterprises—through manipulation of transfer prices of related-party trade, intragroup lending, or the location of ...
Published in late 2017, the Italian medium-term fiscal plan aims to achieve structural balance by 2020, although concrete, high-quality measures to me...
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...
Executive Summary
Domestic revenue mobilization has been a longstanding challenge for countries in the Middle East and Central Asia. Insufficient revenue has often cons...
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...
Pillar Two rules of the Inclusive Framework agreement on a minimum corporate tax (known as ‘Global Anti-Base Erosion Rules’, for short GloBE) have...
Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take p...
Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper reviews the issues that arise. ...
With increasing awareness of past environmental damage from crypto mining, questions arise as to how persistent the problem will be in the future and ...
We study the effects of federal purchases on firms’ investment using a novel panel dataset that combines federal procurement contracts in the United...
The Tax Treatment of Cryptocurrencies