Unpacking Patent Boxes
Ben Klemens | 26 July 2017
Fiscal,
Blog | Tags:
Patent Boxes,
Tax Competition,
Tax Expenditures
An intellectual property box is a special lower tax rate for profits associated with intellectual property (IP). There are over twenty around the world, and over the last few years bills have been introduced to the U.S. Congress for a U.S. IP box. IP boxes always
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Tax Expenditures. The Big Black Box
Agustin Redonda | 20 July 2017
Fiscal,
Blog | Tags:
Tax Expenditures
According to the federal financial statements 2016, tax expenditures in Switzerland reduced government revenues by 21 to 25 billion Swiss francs. This amounts to 31 to 37 percent of the country’s federal income.
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Measuring Tax Expenditures in Developing Countries: What is the Role of the G20?
Magalí Brosio | 26 May 2017
Fiscal,
Blog | Tags:
Inequality,
Tax Competition,
Tax Expenditures
For many countries in the developing world, tax exemptions are considered a crucial instrument for stimulating private local investment and, mainly, attracting foreign direct investment (FDI) inflows. According to the point of view that promotes tax expenditures as a convenient tool for achieving these goals,
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Why Monetary Policy Should Go Green
Alexander Barkawi | 19 May 2017
Monetary,
Blog | Tags:
Climate Change,
Collateral Frameworks,
Green Finance,
QE
Guest Post, FT Alphaville. Monetary policy is rarely a topic in debates on green finance. It should. The €60bn that the European Central Bank is currently injecting into financial markets on a monthly basis are a case in point. Its intervention amounts to nearly three
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Trade and Jobs in Europe: The Role of Mode 5 Services Exports
José M. Rueda-Cantuche,
Lucian Cernat and
Nuno Sousa | 16 March 2017
Trade,
Blog | Tags:
Employment,
Services Trade
From 1995 to 2011, the EU employment supported by exports of goods and services to the rest of the world grew by 67%, reaching a total of 31 million jobs. In a recent research piece we set out to bring to light some key insights
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