Tariffs and digital services
EU targeting of digital services in tariff retaliation would present challenges. Bertin Martens argues that the European Union lacks an instrument to unpick crossborder transactions on US digital platforms
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Tax
Upending the global trade policy landscape
The tariff measures represent a seismic shift in the global trading landscape. Simon Evenett and Johannes Fritz discuss how the US has moved away from rules-based trade governance toward a results-oriented and probably a more transactional approach
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Aligning food taxation with climate goals
Agriculture contributes significantly to greenhouse gas emissions. Mattia Ricci, Ignacio Pérez Domínguez, Stijn Van Houtven, Jordan Hristov and Toon Vandyck examine how to tax agriculture as a path to greening consumption in Europe
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A new way to price carbon
The social cost of carbon has been a critical component in shaping climate policy. Christoph Hambel, Ton van den Bremer and Frederick Van Der Ploeg propose a new way to price carbon
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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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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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