Tax

   

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

  

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

  

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

  

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

 

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

 

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