One bad Apple decision
A recent EU tax ruling entrenches distortions. Pascal Saint-Amans says Ireland’s massive tax windfall highlights once again the pressing need for reform of profit allocation rules
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Tax
Carbon pricing and inflation
Carbon pricing initiatives have mushroomed in the last two decades. Daniel Santabárbara and Marta Suárez-Varela evaluate the impact of emissions trading and carbon tax on inflation
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How the GMT changes the taxation of MNEs
The Global Minimum Tax places a multilaterally agreed limit on tax competition. Felix Hugger, Ana Cinta González Cabral, Massimo Bucci, Maria Gesualdo and Pierce O’Reilly examine some of the expected impacts of this fundamental reform of the international tax architecture
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Low-taxed profit of MNEs
The taxation of MNEs is a topic of strong policy interest globally. Felix Hugger, Ana Cinta González Cabral and Pierce O’Reilly find that low-taxed profit of NMEs does not only exist in low-tax jurisdictions
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Future tax challenges in an AI-driven economy
Artificial intelligence and automation have implications for tax policy. Spencer Bastani and Daniel Waldenström discuss how the economic impact of new technologies is relevant to the taxation of labour and capital
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Broader border taxes in the EU
The EU needs new resources to fund its budget. Pascal Saint-Amans considers the problems of tax leakage and discusses how the EU can access new funds
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Taxing the wealthy
Taxing the wealthy effectively and equitably presents a choice between wealth and capital income taxes, each with its own trade-offs. Spencer Bastani and Daniel Waldenström compare the effectiveness of the two forms of taxation
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Carbon leakage and international cooperation
Climate change is a collective action problem that requires substantial international cooperation. Christofer Schroeder and Livio Stracca present new evidence that carbon taxes are undermined by ‘leakage’
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Tax for climate finance should start with shipping
Pascal Saint-Amans argues that emissions from international shipping are the most realistic target for taxes to pay for climate spending in developing countries
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The economic effects of carbon pricing
Carbon pricing policies are critical tools to mitigate the effects of climate change. Diego Känzig and Maximilian Konradt examine the impact of European carbon pricing policies, contrasting the common carbon market with national carbon taxes
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