Program: Fiscal

Climate Change, Carbon Pricing and Energy Tax Expenditures

| 6 October 2016
Fiscal, Blog | Tags: Carbon Pricing, Climate Change, Energy, Tax Expenditures
Climate change is moving up policy agendas worldwide. Last year’s COP21 was yet another wake-up call that the international community needs to take urgent action to reduce greenhouse gas (GHG) emissions. The main outcome of the meeting, the Paris Agreement, was a significant milestone in ... continue reading

Governments Should Use Tax Systems to Drive Inclusive Growth Agenda

and | 22 July 2016
Fiscal, Blog | Tags: Inequality, Tax Expenditures, Taxes
Tax policy design should play a key role in not only supporting growth but also in addressing distributional concerns. Taxes affect inequality through different channels. The most direct way in which taxes redistribute income is by narrowing the distribution of (post-tax) disposable income. Taxes can ... continue reading

Are Tax Expenditures a Good Way to Redistribute?

| 1 July 2016
Fiscal, Blog | Tags: Inequality, Tax Expenditures, Taxes
Since 2007, governments across several European countries have implemented cuts to their social programs in an attempt to tackle the fiscal deficits generated by the last economic and financial crisis. At the same time, they have increasingly made use of various tax related measures to ... continue reading

Energy Subsidies – Widespread, Significant, and Largely Not Reaching the Poor

| 18 April 2016
Fiscal, Blog | Tags: Energy, Inequality, Subsidies
Energy subsidies are widespread and significant. In 2014, according to the IEA (2015), government support for global fossil fuel consumption amounted to 490 billion US$. An IMF working paper (Coady et al., 2015) reports even higher numbers. Distinguishing between subsidies before (pre) and after (post) ... continue reading

Corporate Taxation, BEPS and the Swiss Corporate Tax Reform III

31 May 2016
Fiscal, Roundtables | Tags: Corporate Taxes
Roundtable – co-organized with Avenir Suisse – on corporate taxation, BEPS and the Swiss Corporate Tax Reform III with David Bradbury, Head, Tax Policy and Statistics Division, OECD. ... continue reading