Social Tax Expenditures: The Case of Quebec
Ysabel Provencher,
André Gerges,
Luc Godbout and
Suzie St-Cerny | 5 October 2021
Fiscal,
Blog | Tags:
Social Protection,
Tax Expenditures
While the world is weathering the COVID-19 storm, the role of sound social protection systems has become even more crucial. Designing social protection expenditures that are fit for purpose and that contribute to coming back stronger while leaving no one behind is imperative. Public intervention
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Digital Trade: Top Trade Negotiation Priorities for Cross-Border Data Flows and Online Trade in Services
Jane Drake-Brockman,
Gabriel Gari,
Stuart Harbinson,
Bernard Hoekman,
Hildegunn Kyvik Nordås and
Sherry Stephenson | 16 September 2021
Trade,
Policy Briefs | Tags:
Digitalization,
Services Trade,
WTO
This policy brief sets out recommendations to achieve a new multilateral framework of trade rules in the digital arena, thereby facilitating continued digital transformation of services and growth in cross-border flows of data. The present moment is critical. Successful conclusion of World Trade Organization (WTO)
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Tax Expenditures—The $1.5 Trillion Elephant in the (Budget) Room
Tom Neubig and
Agustin Redonda | 16 September 2021
Fiscal,
Blog | Tags:
Income Tax,
Inequality,
Tax Expenditures
The Biden administration FY 2022 Budget proposal includes $2.4 trillion of additional revenue over the next 10 years. Higher tax rates on high-income individuals and corporations account for $990 billion. At the same time, the budget proposes $1.35 trillion of new tax expenditures from exemptions,
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Is Artificial Intelligence Coming for Your Job?
Hildegunn Kyvik Nordås and
Franziska Klügl | 13 July 2021
Trade,
Blog | Tags:
Artificial Intelligence,
Employment,
Innovation
Artificial intelligence (AI) potentially generates big changes to the way we live and work. In a recent study we simulate the uptake of AI-enabled automation software in engineering and manufacturing. It shows an S-shaped adoption path – slow at the beginning and accelerating as a
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Get My Tax Base if You Can
Peter Dietsch | 25 June 2021
Fiscal,
Blog | Tags:
Developing Countries,
Minimum Tax Rate,
Tax Competition
The headlines from the G7 summit in Cornwall might suggest that the groundwork has just been laid for the most fundamental overhaul of the international tax regime in decades. The twin proposal accords additional taxing rights to states with large consumer markets and introduces a
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