tax Business Featured Hidden profits, lost jobs: The link between tax havens and... Multinational enterprises have long been scrutinised for their ability to shift profits across borders, using tax havens to minimise tax... BY GLOBAL BUSINESS AND FINANCE MAGAZINE October 16, 2024 0 Comment
tax Featured Finance Exchange rate models are better than you think, and why... It is generally believed that standard macroeconomic models of foreign exchange rates do not fit the data well. However, this... BY GLOBAL BUSINESS AND FINANCE MAGAZINE September 9, 2024 0 Comment
Finance Featured tax Good management practices are great for productivity… as well as... Following the release of the Panama Papers and the Pardise Papers, there has been renewed research into profit shifting by... BY GLOBAL BUSINESS AND FINANCE MAGAZINE September 9, 2024 0 Comment
Economy Featured Finance tax The US fiscal mess: Some unpleasant fiscal simulations Based on recent projections, the US federal debt is expected to grow to historic highs over the next decade. This... BY GLOBAL BUSINESS AND FINANCE MAGAZINE July 31, 2024 0 Comment
Environment Featured tax Implications of decarbonisation for fuel excise tax revenues and pricing... Fuel excise duties are a substantial source of tax revenue for many countries as well as a tool for pricing... BY GLOBAL BUSINESS AND FINANCE MAGAZINE July 22, 2024 0 Comment
tax Business Featured Finance Inflation’s fiscal impact on households The US fiscal system is far from inflation neutral. Many provisions, such as the taxation of nominal asset incomes and... BY GLOBAL BUSINESS AND FINANCE MAGAZINE June 27, 2024 0 Comment
tax Business Featured How the Global Minimum Tax changes the taxation of multinational... By introducing a 15% minimum effective tax rate, the Global Minimum Tax aims to curtail base erosion and profit shifting... BY GLOBAL BUSINESS AND FINANCE MAGAZINE June 27, 2024 0 Comment
tax Business Featured Low-taxed profit of multinational companies does not only exist in... The debate over the effective taxation of corporate profit is often focused on the large amounts of profit reported by... BY GLOBAL BUSINESS AND FINANCE MAGAZINE June 27, 2024 0 Comment
tax Banking Featured Future tax challenges in an AI-driven economy Artifical intelligence and automation have implications for tax policy. This column discusses how the economic impact of new technologies is... BY GLOBAL BUSINESS AND FINANCE MAGAZINE June 17, 2024 0 Comment
tax Banking Business Featured Cascades of tax policy through production networks: Evidence from Japan Public policies can have direct effects on firms, but also propagate through production networks. This column studies the spillover effects... BY GLOBAL BUSINESS AND FINANCE MAGAZINE April 22, 2024 0 Comment