, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

The results show that governments increased taxes after national crises. The effect is particularly large for financial … income taxes and the VAT. The increase in tax rates after crises has been accompanied by lower overall economic growth in the …

currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward …. Second, we argue that, in the short term, policy makers should focus on extending withholding taxes in an internationally …

currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward …. Secondly, we argue that, in the short term, policy makers should focus on extending withholding taxes in an internationally …