Tax

    

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

    

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

   

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