Narrow search
Showing 1 - 10 of 38,361
Cover Image
Policy challenges for the next 50 years
Braconier, Henrik; Nicoletti, Giuseppe; Westmore, Ben - 2014
This paper identifies and analyses some key challenges that OECD and partner economies may face over the coming 50 years if underlying global trends relating to growth, trade, inequality and environmental pressures prevail. For example, global growth is likely to slow and become increasingly...
Persistent link: https://www.econbiz.de/10010374491
Cover Image
The taxing deed of globalization
Egger, Peter; Nigai, Sergey; Strecker, Nora Margot - 2016 - This draft: April 2016
We examine the effects of globalization on the size and composition of tax revenues, worker-specific tax burdens, and … increasing mobility of firms and high-income workers, globalization led governments in OECD countries to seek tax revenues from …-2007, they experienced a globalization-induced rise in their personal income tax rate of around 1.5, whereas the top 1% of …
Persistent link: https://www.econbiz.de/10011484335
Cover Image
The taxing deed of globalization
Egger, Peter; Nigai, Sergey; Strecker, Nora Margot - 2016
Persistent link: https://www.econbiz.de/10011502358
Cover Image
Assessing the value of future accessions to the WTO Agreement on Gouvenement Procurement (GPA) : some new data sources, provisional estimates, and an evaluative framework for indiv...
Anderson, Robert D.; Pelletier, Philippe; Osei-Lah, Kodjo; … - 2011 - Manuscript date: 6 October 2011
The WTO Agreement on Government Procurement (GPA) is a plurilateral Agreement, meaning that it comprises only a subset of the full Membership of the WTO. Currently, a number of WTO Members that are not Parties to the Agreement either are actively seeking accession to it, have commitments to...
Persistent link: https://www.econbiz.de/10009311685
Cover Image
Competition policy and poverty reduction : a holistic approach
Anderson, Robert D.; Müller, Anna Caroline - 2013 - Manuscript date: 20 February 2012
This paper examines the role of competition law and policy as tools for poverty reduction and development. The authors put forward five related principles, building upon the important work on related issues that has been done by the OECD, the International Competition Network (ICN), UNCTAD and...
Persistent link: https://www.econbiz.de/10009708087
Cover Image
Changing fortunes: long-termism - G-Zero, artificial intelligence and debt
Poloz, Stephen S. - 2019
This paper looks at the implications for monetary policy of the widespread adoption of artificial intelligence and machine learning, which is sometimes called the "fourth industrial revolution". The paper reviews experiences from the previous three industrial revolutions, developing a template...
Persistent link: https://www.econbiz.de/10012145316
Cover Image
Competition policy and poverty reduction : a holistic approach
Anderson, Robert D.; Müller, Anna Caroline - 2013 - Manuscript date: 20 February 2012
This paper examines the role of competition law and policy as tools for poverty reduction and development. The authors put forward five related principles, building upon the important work on related issues that has been done by the OECD, the International Competition Network (ICN), UNCTAD and...
Persistent link: https://www.econbiz.de/10012882800
Cover Image
Effective tax rates under IP tax planning
Evers, Lisa; Spengel, Christoph - 2014
Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...
Persistent link: https://www.econbiz.de/10010457918
Cover Image
Multinational corporations' effective tax rates : evidence from orbis
Janský, Petr; Garcia-Bernardo, Javier; Torslov, Thomas - 2020
Effective tax rates (ETRs) estimated from the balance sheet data of multinational corporations (MNCs) are useful for comparing MNCs' corporate income taxation across countries. In this paper we propose a new methodological approach to estimate ETRs as reliably and as for as many countries as...
Persistent link: https://www.econbiz.de/10012242919
Cover Image
Decomposing multinational corporations' declining effective tax rates
Garcia-Bernardo, Javier; Jansky, Petr; Torslov, Thomas - 2019
We develop a new methodology to decompose the observed decline in multinational corporations' (MNCs') effective tax rates into profit shifting to tax havens and several other components. We apply this methodology to the best available data for MNCs headquartered in the US - from the Bureau of...
Persistent link: https://www.econbiz.de/10012133696