labor taxes, we assess the evolution of trends in hours worked over the 1995-2017 period. We find that the inclusion of tax …

Schemes of residual profit allocation (RPA) tax multinationals by allocating their 'routine' profits to countries in … revenue, investment and efficiency. This paper explores these issues, conceptually and empirically. It finds residual profits … to be substantial, but concentrated in a relatively few MNEs, headquartered in few countries. The impact on tax revenue …

This paper evaluates elements of a comprehensive reform of the Italian tax system. Reform options are guided by the … principles of reducing complexity, broadening the tax base, and lowering marginal tax rates, especially the tax burden on labor … income. The revenue and distributional implications of personal income and property tax reforms are assessed with EUROMOD …

common in the literature. It finds that, contrary to the peak and through multipliers reported by BP, the cumulative tax …

This paper studies the impact of tax-based consolidations on reelection outcomes. Using a granular database of tax …-based consolidations for a panel of 10 OECD countries over the last 40 years, we find that tax reforms are politically costly but some … reforms are costlier than others. Measures aimed primarily at reducing existing deficits and debt are costlier than tax …

looks at the impact of such profit shifting on real activity and tax competition. Real activity can be affected as profit … shifting changes-and theoretically most likely reduces-the cost of capital. Tax competition, even over real capital, is … affected, because a permissive attitude toward profit shifting can be seen as a selective tax reduction for multinationals …

We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and … characterized by low income tax rates and strong financial secrecy …

transparency and improving government effectiveness, as well as improving tax compliance, automating procedures, and promoting …