Study for the European Environmental Agency, Copenhagen Tax reform in Europe over the next decades: implication for the environment, for eco-innovation and for household distribution Task A: Eco-innovation Literature review on eco-innovation and ETR Modelling of ETR impacts with GINFORS

Los autores establecen que la construcción de un Estado Social de Derecho no estuvo acompañada de un sistema tributario que permitiera su consolidación. Indican que cualquier reforma tributaria debe tener en cuenta su relación con el modelo de desarrollo. Luego de revisar las...

The recent US tax reform, Tax Cuts and Jobs Act of 2017, lowered the statutory corporate income tax rates and brought other important changes for the taxation of multinational enterprises worldwide. This paper reviews these changes and discusses their effects for effective tax rates and tax...

This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a...

An earlier paper titled "Non-linear effects of tax changes on output: The role of the initial level of taxation," estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 developing) for the period 1970-2014, and (ii) the so-called narrative...

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying...