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Meeting the Paris Agreement goals will need a rapid acceleration of finance towards clean energy investments in emerging and developing economies. Blended finance is an important tool that can help mobilise commercial investment towards clean energy, whilst preserving scarce public resources for...
Persistent link: https://www.econbiz.de/10013376936
The paper draws lessons from the experience of the past year for the conduct of central banks in the pursuit of …
Persistent link: https://www.econbiz.de/10010745389
As we write, the world is still in the grips of a financial crisis. Germany was one of the first countries to bail out a bank in July 2007. Then, in September 2007, the United Kingdom (UK) witnessed a run on a building society, Northern Rock, and the subsequent widespread nationalization of its...
Persistent link: https://www.econbiz.de/10010745396
This paper focuses on the impact of financial market infrastructures (FMIs) and of their regulation on the post-crisis transformation of securities and derivatives markets. It examines, in particular, the role that trading and post-trading FMIs, and their new regulatory regime, are playing in...
Persistent link: https://www.econbiz.de/10011125895
We estimate the effect of the UK Stamp Duty Land Tax on household mobility using micro data. Exploiting a discontinuity … in the tax schedule as a quasi-experimental setting, we isolate the impact of the stamp duty from other determinants of … cut-off value where the tax rate increases from 1 to 3 percent. We find that a higher stamp duty strongly negatively …
Persistent link: https://www.econbiz.de/10011126731
efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action …
Persistent link: https://www.econbiz.de/10012451563
efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action …
Persistent link: https://www.econbiz.de/10012451649
Persistent link: https://www.econbiz.de/10012175339
Persistent link: https://www.econbiz.de/10012175607
Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base: empirical … taxation on hedging transactions, this report illustrates the features of ATP schemes based on after-tax hedging, summarises …
Persistent link: https://www.econbiz.de/10015082263