This paper analyses the changes in orientation and composition of Brazilian fiscal policy, focusing on three recent … extraordinary. During the second period of fiscal expansion (2011-2014), the fiscal space was reoriented towards tax cuts and … subsidies to private investment, while public investment stagnated. This new fiscal policy mix proved ineffective in preventing …

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within … which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which … review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards …

Immigration policy can have important net fiscal effects that vary by immigrants' skill level. But mainstream methods … equilibrium effects. Adjusted estimates of the positive net fiscal impact of average recent U.S. immigrants rise by a factor of 3 …