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

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

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

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

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

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