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The distributional impact of carbon pricing and energy related taxation in Ireland
O'Donoghue, Cathal; Immervoll, Herwig; Can, Zeynep Gizem; … - 2024
In this paper we evaluate the distributional impact of carbon pricing in Ireland via a number of different measures, Excise Duties, Carbon Taxes and the EU Emissions Trading Scheme, utilising information contained in the OECD Effective Carbon Rate (ECR) database together with the PRICES model....
Persistent link: https://www.econbiz.de/10015209946
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The impact of carbon taxation and revenue redistribution on poverty and inequality
Malerba, Daniele; Chen, Xiangjie; Feng, Kuishuang; … - 2022
The global policy debate on just transitions is concerned with how to achieve a socially just and acceptable transition toward a climate-neutral and climate-resilient global economy. At the core of this debate is the assumption that efforts to combat environmental threats will not succeed unless...
Persistent link: https://www.econbiz.de/10013462365
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A tough call? Comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir; Jin, Alexis - 2022
research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic … taxpayers subject to taxation under either the Amount A or Article 12B regimes. …
Persistent link: https://www.econbiz.de/10014278170
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Two Pillar solution for taxing the digitalized economy: Policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The … be placed before countries for signature in early 2023. The solution ushers in a new paradigm in the taxation of …
Persistent link: https://www.econbiz.de/10014278176
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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
Persistent link: https://www.econbiz.de/10014278188
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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
Persistent link: https://www.econbiz.de/10014278372
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¿Una elección difícil? Comparación de los ingresos fiscales que recaudarán los países en vías de desarrollo a partir de los regímenes del Monto A y del Artículo 12B de la Convención Modelo de las Naciones Unidas
Starkov, Vladimir; Jin, Alexis - 2022
research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic … taxpayers subject to taxation under either the Amount A or Article 12B regimes. …
Persistent link: https://www.econbiz.de/10014278424
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A toss up? Comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the … comparative revenue effects of the Amount A and DST taxation regimes largely depend on (a) the mix of relevant domestic economic … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will …
Persistent link: https://www.econbiz.de/10015046577
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The welfare effect of at income tax reform: the case of Bulgaria. Technical Appendix
Vasilev, Aleksandar - 2015
Persistent link: https://www.econbiz.de/10011398829