Showing 1 - 5 of 5
Persistent link: https://www.econbiz.de/10009572350
Persistent link: https://www.econbiz.de/10009756809
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which-the...
Persistent link: https://www.econbiz.de/10012796362
Like the theory of the second best that the 2006 congress marks, the VAT is now fifty years old. Judged by the extent and speed of its spread around the world, and the revenue that it raises, the VAT would seem to have been a remarkable success. Over the last few years, however, it has come...
Persistent link: https://www.econbiz.de/10014401162
This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from social contributions to the VAT as a way to mimic a nominal devaluation. Empirical...
Persistent link: https://www.econbiz.de/10014396908