Intro -- Contents -- Series Foreword -- 1 Taxation and Regulation of the Financial Sector -- Part I: Interplay of Taxation and Regulation Policies for the Financial Sector -- 2 New Bank Taxes: Why and What Will Be the Effects? -- 3 Taxes, Banks, and Financial Stability -- 4 Taxation and...

This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable general equilibrium model designed for corporate taxation and multinationals. Our central estimate of the impact of BEPS on corporate tax losses for the EU amounts to €36...

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...