Inheritance Taxation, Corporate Succession and Sustainability
Agustin Redonda | 6 March 2017
Fiscal,
Discussion Notes | Tags:
Inheritance Tax,
SMEs,
Tax Expenditures
Inheritance and estate tax rates are highly heterogeneous across countries. Indeed, the lack of a broadly accepted model of optimal inheritance taxation is reflected in statutory tax rates ranging from 0% in several countries including Australia, Canada and Sweden to 55% in Japan.
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Inequality Should Matter for Central Banks
Liviu Voinea and
Pierre Monnin | 16 February 2017
Monetary,
Blog | Tags:
Central Banks,
Inequality,
Quantitative Easing
Central bankers have long been discreet about the links between monetary policy and inequality. They justify this reserve by the fact that their mandates do not charge them with addressing inequality and they generally argue that by providing price stability, central banks maintain the existing
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CGE Models vs Educated Guesswork: The Case of the EU-Korea FTA
Johannes Schwarzer | 17 January 2017
Trade,
Blog | Tags:
CETA,
TPP,
TTIP
A September 2016 research note by the European Commission on the effects of the EU-Korea Free Trade Agreement has recently been picked up in social media by various commentators. Amid rising skepticism around trade agreements and a tendency to question established wisdom, its 2-fold message is balm for the
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Impact of Linking into Global Value Chains on Indian Employment
Karishma Banga | 11 January 2017
Trade,
Working Papers | Tags:
Employment,
Global Value Chains,
Services Trade
This study examines the industry-level impact of linking into GVCs for the Indian labour market, spanning the period 1995-2011. The analysis includes manufacturing, services, agriculture and allied activities.
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Pension Tax Expenditures. A Costly Christmas Gift … Not From Santa
Agustin Redonda | 4 January 2017
Fiscal,
Blog | Tags:
Fiscal,
Inequality,
Pensions,
Tax Expenditures
For people living in Switzerland, December 31 was the last day for 2016 contributions into their Pillar 3a retirement accounts – and hence for taking advantage of the exemption from income tax that these payments benefit from. The scheme is one of many examples from
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