Multinational enterprises have long been scrutinised for their ability to shift profits across borders, using tax havens to minimise
It is generally believed that standard macroeconomic models of foreign exchange rates do not fit the data well. However,
Following the release of the Panama Papers and the Pardise Papers, there has been renewed research into profit shifting
Based on recent projections, the US federal debt is expected to grow to historic highs over the next decade.
Fuel excise duties are a substantial source of tax revenue for many countries as well as a tool for
The US fiscal system is far from inflation neutral. Many provisions, such as the taxation of nominal asset incomes
By introducing a 15% minimum effective tax rate, the Global Minimum Tax aims to curtail base erosion and profit
The debate over the effective taxation of corporate profit is often focused on the large amounts of profit reported
Artifical intelligence and automation have implications for tax policy. This column discusses how the economic impact of new technologies
Public policies can have direct effects on firms, but also propagate through production networks. This column studies the spillover
Multinational enterprises have long been scrutinised for their ability to shift profits across borders, using tax havens to minimise
It is generally believed that standard macroeconomic models of foreign exchange rates do not fit the data well. However,
Following the release of the Panama Papers and the Pardise Papers, there has been renewed research into profit shifting
Based on recent projections, the US federal debt is expected to grow to historic highs over the next decade.
Fuel excise duties are a substantial source of tax revenue for many countries as well as a tool for
The US fiscal system is far from inflation neutral. Many provisions, such as the taxation of nominal asset incomes
By introducing a 15% minimum effective tax rate, the Global Minimum Tax aims to curtail base erosion and profit
The debate over the effective taxation of corporate profit is often focused on the large amounts of profit reported
Artifical intelligence and automation have implications for tax policy. This column discusses how the economic impact of new technologies
Public policies can have direct effects on firms, but also propagate through production networks. This column studies the spillover
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