Containing sprawl is a major preoccupation of many urban planners, who view sprawl as responsible for driving up environmental costs and congestion. Nevertheless, many economists see benefits to sprawl, allowing households access to larger and cheaper properties. This Round Table examines the...

This Round Table is one of a series of research events to discuss tools to improve transport planning. It addressed the macroeconomic effects of transport infrastructure policies, and aimed at identifying analytical and empirical tools that could determine the overall volume of public...

Much of the current policy debate has considered infrastructure charges as a form of “fiscal” instrument for managing transport demand. The Round Table analysed the opportunities for setting infrastructure service prices so that they also provide guidance for the supply of services. It...

Table V reports information on the size of MNE groups filing CbCRs. For the purposes of Table V, the size of an MNE group is defined in terms of three variables: 1. Unrelated Party Revenues 2. Number of Employees 3. Tangible Assets other than Cash and Cash Equivalents. The total size of an MNE...

In Table III data is shown by the effective tax rate of the MNE group and by tax jurisdiction. The effective tax rate of an MNE Group is computed by summing Income Tax Accrued – Current Year across all subgroups reported on a CbCR. Then group-level profit (loss) is computed in a similar...

This table reports variable totals for all sub-groups, obtained by aggregating sub-group variables according to their jurisdiction of tax residence (or country groups, depending on confidentiality). The tables includes three panels aggregating all sub-groups, sub-groups with positive profits and...

In Table IV data is shown by the effective tax rate of the MNE sub-group and by tax jurisdiction. The effective tax rate of an MNE sub-group is computed by dividing the sub-group income tax accrued by the sub-group-profit (loss).