Content
2024
- 70 Tax arbitrage through closely held businesses: Implications for OECD tax systems
by Tom Zawisza & Sarah Perret & Pierce O’Reilly & Antonia Ramm - 69 The design of presumptive tax regimes in selected countries
by Mariona Mas-Montserrat & Céline Colin & Bert Brys - 68 The Global Minimum Tax and the taxation of MNE profit
by Felix Hugger & Ana Cinta González Cabral & Massimo Bucci & Maria Gesualdo & Pierce O’Reilly
2023
- 67 Effective tax rates of MNEs: New evidence on global low-taxed profit
by Felix Hugger & Ana Cinta González Cabral & Pierce O’Reilly - 66 Update to the economic impact assessment of pillar one: OECD/G20 Base Erosion and Profit Shifting Project
by Pierce O’Reilly & Tibor Hanappi & Samuel Delpeuch & Felix Hugger & David Whyman - 65 The taxation of labour vs. capital income: A focus on high earners
by Diana Hourani & Bethany Millar-Powell & Sarah Perret & Antonia Ramm - 64 Tax and Investment by Multinational Enterprises
by Tibor Hanappi & David Whyman - 63 Effective tax rates for R&D intangibles
by Ana Cinta González Cabral & Tibor Hanappi & Silvia Appelt & Fernando Galindo-Rueda & Pierce O’Reilly - 62 A time series perspective on income-based tax support for R&D and innovation
by Ana Cinta González Cabral & Silvia Appelt & Tibor Hanappi & Fernando Galindo-Rueda & Pierce O’Reilly & Massimo Bucci - 61 Net effective carbon rates
by Grégoire Garsous & Mark Mateo & Jonas Teusch & Konstantinos Theodoropoulos & Astrid Tricaud & Kurt van Dender - 60 Design features of income-based tax incentives for R&D and innovation
by Ana Cinta González Cabral & Pierce O’Reilly & Silvia Appelt & Fernando Galindo-Rueda & Tibor Hanappi - 59 The design of presumptive tax regimes
by Mariona Mas-Montserrat & Céline Colin & Eugénie Ribault & Bert Brys - 59 La conception des régimes d’imposition forfaitaire
by Mariona Mas-Montserrat & Céline Colin & Eugénie Ribault & Bert Brys
2022
- 58 Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries
by Alessandra Celani & Luisa Dressler & Tibor Hanappi - 57 Taxation of part-time work in the OECD
by Michelle Harding & Dominique Paturot & Hannah Simon - 56 Measuring effective taxation of housing: Building the foundations for policy reform
by Bethany Millar-Powell & Bert Brys & Pierce O’Reilly & Yannic Rehm & Alastair Thomas
2021
- 55 Greening international aviation post COVID-19: What role for kerosene taxes?
by Jonas Teusch & Samuel Ribansky - 54 Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives
by Ana Cinta González Cabral & Silvia Appelt & Tibor Hanappi - 53 Reforming the taxation of housing in Israel
by Alastair Thomas
2020
- 52 A set of matrices to map the location of profit and economic activity of multinational enterprises
by Sébastien Turban & Stéphane Sorbe & Valentine Millot & Åsa Johansson - 51 Corporate taxation and investment of multinational firms: Evidence from firm-level data
by Valentine Millot & Åsa Johansson & Stéphane Sorbe & Sébastien Turban - 50 The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs: An analysis using forward-looking effective tax rates
by Tibor Hanappi & Ana Cinta González Cabral - 49 Reassessing the regressivity of the VAT
by Alastair Thomas - 48 Carbon pricing design: Effectiveness, efficiency and feasibility: An investment perspective
by Florens Flues & Kurt van Dender - 47 What drives consumption tax revenues?: Disentangling policy and macroeconomic drivers
by Hannah Simon & Michelle Harding
2019
- 46 Exchange of information and bank deposits in international financial centres
by Pierce O’Reilly & Kevin Parra Ramirez & Michael A. Stemmer - 45 The potential of tax microdata for tax policy
by Seán Kennedy - 44 Taxing vehicles, fuels, and road use: Opportunities for improving transport tax practice
by Kurt van Dender - 43 The use of revenues from carbon pricing
by Melanie Marten & Kurt van Dender - 42 Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form
by Anna Milanez & Barbara Bratta - 41 Taxation and the future of work: How tax systems influence choice of employment form
by Anna Milanez & Barbara Bratta
2018
- 40 Tax policies for inclusive growth in a changing world
by Pierce O’Reilly - 39 Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation: A review and assessment
by Walter Hellerstein & Stéphane Buydens & Dimitra Koulouri - 38 Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries
by Tibor Hanappi - 37 Unintended technology-bias in corporate income taxation: The case of electricity generation in the low-carbon transition
by Luisa Dressler & Tibor Hanappi & Kurt van Dender - 36 Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries
by Emmanuelle Modica & Sabine Laudage & Michelle Harding - 36 Mobilisation des ressources intérieures : Une nouvelle base de données sur le niveau d’imposition et la structure fiscale de 80 pays
by Emmanuelle Modica & Sabine Laudage & Michelle Harding - 35 Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation
by Tibor Hanappi - 34 Statutory tax rates on dividends, interest and capital gains: The debt equity bias at the personal level
by Michelle Harding & Melanie Marten
2017
- 33 Permit allocation rules and investment incentives in emissions trading systems
by Florens Flues & Kurt van Dender - 32 Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation
by Anna Milanez - 31 The environmental tax and subsidy reform in Mexico
by Johanna Arlinghaus & Kurt van Dender - 30 The impact of energy taxes on the affordability of domestic energy
by Florens Flues & Kurt van Dender
2016
- 29 The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women
by Alastair Thomas & Pierce O’Reilly - 28 Distinguishing between “normal” and “excess” returns for tax policy
by Hayley Reynolds & Thomas Neubig - 27 Fiscal incentives for R&D and innovation in a diverse world
by Thomas Neubig & Fernando Galindo-Rueda & Silvia Appelt & Chiara Criscuolo & Matej Bajgar - 26 Tax Design for Inclusive Economic Growth
by Bert Brys & Sarah Perret & Alastair Thomas & Pierce O’Reilly - 25 Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire
by Sarah Perret & Alain Charlet & Bert Brys - 24 Taxation of Knowledge-Based Capital: Non-R&D Investments, Average Effective Tax Rates, Internal Vs. External KBC Development and Tax Limitations
by Alessandro Modica & Thomas Neubig
2015
- 23 The distributional effects of energy taxes
by Florens Flues & Alastair Thomas - 22 Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic
by Ján Remeta & Sarah Perret & Martin Jareš & Bert Brys
2014
2013
- 19 Taxation of Dividend, Interest, and Capital Gain Income
by Michelle Harding - 18 Tax Policy and Tax Reform in the People's Republic of China
by Bert Brys & Stephen Matthews & Richard Herd & Xiao Wang - 17 The Tax Policy Landscape Five Years after the Crisis
by Pierre LeBlanc & Stephen Matthews & Kirsti Mellbye - 16 Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology
by Bert Brys & Carolina Torres - 15 Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
by Dominique Paturot & Kirsti Mellbye & Bert Brys
2012
- 14 Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa
by Luca Gandullia & Nicola Iacobone & Alastair Thomas - 13 Taxes and Investment in Skills
by Carolina Torres - 12 Trends in Personal Income Tax and Employee Social Security Contribution Schedules
by Carolina Torres & Kirsti Mellbye & Bert Brys - 11 Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives
by Alastair Thomas & Fidel Picos-Sánchez
2011
- 10 Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009
by Bert Brys - 9 Taxation and Innovation
by Pamela Palazzi - 8 Non-Tax Compulsory Payments as an Additional Burden on Labour Income
by Bert Brys - 7 Consumption Taxation as an Additional Burden on Labour Income
by Fidel Picos-Sánchez - 6 Corporate Taxation and SMEs: The Italian Experience: The Italian Experience
by Marco Manzo - 5 The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy
by Antonella Caiumi - 4 Trends in Top Incomes and their Tax Policy Implications
by Stephen Matthews - 3 Making Fundamental Tax Reform Happen
by Bert Brys - 2 What is a "Competitive" Tax System?
by Stephen Matthews - 1 Tax Reform Trends in OECD Countries
by Bert Brys & Stephen Matthews & Jeffrey Owens