Taking a bite out of Apple? Fixing international corporate taxation

Ruud de Mooij, Michael Keen, Victoria Perry 14 September 2014

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It’s hard to pick up a newspaper these days (or, more likely for those reading this, do the digital equivalent) without reading about Apple, Amazon, Google, or a host of others managing, by some magic, to pay little corporate income tax – and the consequent outrage of duly shocked and horrified politicians. Entertaining though all this is, understanding the rules that make such tax avoidance possible is a dull task that many of us are happy to leave to the tax nerds – detail really matters (just ask an international tax lawyer).

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Topics:  Taxation

Tags:  tax, taxation, IMF, corporate taxation, corporate income tax, spillovers, tax treaties, tax avoidance, multinationals, tax competition, tax harmonisation

Tax harmonisation in Europe: Moving forward

Agnès Benassy-Quéré, Alain Trannoy, Guntram Wolff 22 July 2014

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The issue of tax harmonisation has been repeatedly debated in the EU since the European Economic Community was established. Substantial tax harmonisation exists in the area of indirect taxation, and proposals regarding corporations are on the table, such as the project of Common Consolidated Corporate Income Tax (CCCTB, see European Commission 2011a). According to widely accepted economic theory (Zodrow and Mieszkowski 1986), tax harmonisation is a way to curb tax competition that leads to either the under-provision of public goods or to burden-shifting from mobile to immobile tax bases.

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Topics:  EU policies Financial markets Taxation

Tags:  EU, tax, multinationals, tax competition, tax avoidance, banking union, tax harmonisation, corporation tax, Tiebout competition, financial activity tax

Tax-policy procyclicality

Carlos A. Vegh , Guillermo Vuletin 01 October 2013

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It is well-established that government spending in developing countries has often been procyclical. In other words, government spending has increased in good times and contracted in bad times, thus exacerbating the underlying business cycle. The inability to save in good times to build a war chest for bad times has often led to wrenching financial and sovereign-debt crises.

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Topics:  Macroeconomic policy Taxation

Tags:  tax, developing countries, business cycles, fiscal policy, austerity, cyclicality

Advertising and consumer prices

Ferdinand Rauch 13 November 2012

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There is an old debate in economic theory, which goes back at least to Marshall (1919), about whether advertising increases or decreases the prices of consumer goods. Some have argued that advertising provides information to consumers, such as information on prices or the existence of products (for example Butters 1977 or Stahl 1989). This information increases the degree of competition in a market, and thereby lowers consumer prices.

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Topics:  Microeconomic regulation Taxation

Tags:  tax, consumer prices, advertising

Socioeconomic differences in the impact of smoking tobacco and alcohol prices on smoking in India

Emmanuel Guindon, Arindam Nandi, Frank J Chaloupka, Prabhat Jha 23 December 2011

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“Sugar, rum, and tobacco, are commodities which are no where necessaries of life, which are become objects of almost universal consumption, and which are therefore extremely proper subjects of taxation”

—Adam Smith, The Wealth of Nations, 1776.

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Topics:  Health economics

Tags:  tax, India, price elasticity, Tobacco

Taxation and international migration of superstars: Evidence from the European football market

Emmanuel Saez, Henrik Kleven, Camille Landais 06 January 2011

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This month news stories are coming thick and fast of footballers moving clubs during the European transfer window. The latest gossip suggests that David Beckham could be making an emotional return to English football. Could this movement of supposedly highly skilled and certainly highly paid individuals tell us something about the influence of taxes on international labour mobility?

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Topics:  Frontiers of economic research Labour markets Migration

Tags:  tax, migration, Football, economics of sport

The timing of fiscal interventions: Don’t do tomorrow what you can do today

Morten O. Ravn , Karel Mertens 26 August 2009

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The current macroeconomic downturn has sparked repeated calls for fiscal stimuli to combat the ensuing decline in activity and labour market conditions (e.g. Blanchard and Cottarelli 2008; Corsetti 2008; Krugman 2008).

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Topics:  Macroeconomic policy

Tags:  tax, fiscal policy

Taxing gambling: Some precedents

Nicholas Tosney 05 May 2008

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Today, the notion that Britain is in danger of becoming, or has become, a ”nation of gamblers” is commonplace. In fact, the chairman of the UK government’s recently established Gambling Commission has said that “we are a nation of gamblers”. Three hundred years ago, commentators were saying much the same thing.

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Topics:  Taxation

Tags:  tax, gambling, Britain, seventeeth century

Tax competition tames big government

Marius Brülhart, Mario Jametti 02 November 2007

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Is tax competition good or bad for the well-being of society?

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Topics:  Taxation

Tags:  tax, tax competition

The uncertain future of inheritance taxation

Graziella Bertocchi 15 July 2007

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One of Sarkozy’s electoral promises to the French people during his recent electoral campaign has been a drastic reduction of the inheritance tax. In a country where a wealth tax on large fortunes has been introduced as recently as 1989, this has undoubtedly been perceived as a substantial break with the past.

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Topics:  Taxation

Tags:  tax, inheritance, wealth

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