The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses...

Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax...

In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic...

Am 19. Oktober 2004 stellten die sechs Wirtschaftsforschungsinstitute in Berlin ihr Herbstgutachten der Presse vor. Sie kamen zu der Ansicht, dass der Aufschwung in der Weltwirtschaft zwar anhält, allerdings seit dem Frühjahr 2004 etwas an Fahrt verliert. Die Abschwächung erklärt sich zum...