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

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’

Pascal Saint-Amans argues that emissions from international shipping are the most realistic target for taxes to pay for climate spending in developing countries

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

Regulatory efforts to control carbon emissions are intensifying around the world. Maria Cecilia Bustamante and Francesca Zucchi examine the effects of carbon pricing mechanisms on businesses