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Fiscal Revenue Mobilization and Digitally Traded Products
Digitalization has the potential to bring great economic benefits, but it is also creating new challenges. This note focuses on trade in digitized products, its fiscal revenue implications, and the appropriate role for domestic and border tax instruments in this context. As digitized trade increases, in part replacing physical trade, developing countries that rely on tariff revenue to support fiscal capacity will face the difficult question of how best to tax these new trade flows and maintain fiscal balances. This note shows that, independently of the future trajectory of trade in digitized products, broad-based nondiscriminatory value-added taxes are preferrable to tariffs both from an eco...
Broadening the Gains from Generative AI
Generative artificial intelligence (gen AI) holds immense potential to boost productivity growth and advance public service delivery, but it also raises profound concerns about massive labor disruptions and rising inequality. This note discusses how fiscal policies can be employed to steer the technology and its deployment in ways that serve humanity best while cushioning the negative labor market and distributional effects to broaden the gains. Given the vast uncertainty about the nature, impact, and speed of developments in gen AI, governments should take an agile approach that prepares them for both business as usual and highly disruptive scenarios.
OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries
SMEs are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries.
Ethics and Integrity in the Rule of Law and International Law
This book examines the ethics and integrity approach to modelling the rule of law and the international law process by investigating different factors that influence legal and governance systems in society. It explores the foundations of the rule of law and international law, and how to overcome the undesirable deficiencies in our legal and governance systems. The approach of this book is carefully designed to briefly demonstrate how including ethics and integrity when dealing with the rule of law and international law could lead to effective legal and governance systems. This book argues that the rule of law does not stand alone; ethics and integrity are the lifeblood of all legal rules and governance systems. This book is of special interest to academics and researchers within the fields of law, social Justice and philosophy.
Tax Policy Reforms 2021 Special Edition on Tax Policy during the COVID-19 Pandemic
The report provides an overview of the tax measures introduced during the COVID-19 crisis across almost 70 jurisdictions, including all OECD and G20 countries and 21 additional members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting. It examines how tax policy responses have varied across countries and evolved over the last year.
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Economic Impact Assessment Inclusive Framework on BEPS
In May 2019, the Inclusive Framework adopted a Programme of Work, which was endorsed by the G20 Finance Ministers and G20 Leaders in June 2019. The Programme of Work outlined proposals in two pillars that could form the basis for a multilateral consensus-based solution. This report presents an ex ante analysis of the economic and tax revenue implications of the Pillar One and Pillar Two proposals under discussion by the Inclusive Framework as part of its work to address the tax challenges arising from the digitalisation of the economy.
Research Handbook on the Economics of Tax Havens
This Research Handbook provides a broad overview of research on tax havens across the fields of economics and accounting, as well as political science and tax law. Covering both corporate income tax avoidance and personal income tax evasion, it investigates their profound impact on individuals, multinational firms, governments and the global economy as a whole.
Digital new deal: the quest for a natural law in a digital society
The quest for a natural law that can be applied to a digital society may sound like an oxymoron, but it is a necessary quest if we hope to institute a “Digital New Deal”: Hence the title of this book. Today once again, mass media is disrupting society, much as radio and cinema were used to buttress totalitarianism in the 1920s … or even worse, in the 15th century, when the printing of the Bible unleashed 100 years of war, plague and instability. Things get messy when people disagree on facts rather than ideas. Natural law springs from the features of the physical world, which contains boundaries (an inside and an outside), limited resources, living individuals, objects, living animals,...
The Tale of Technology
The Tale of Technology is an important source in the context of understanding the evolving landscape of information technology (IT). The book is easy to understand and is a valuable source of information for individuals and entities engaged in or exploring the technology industry. The significance of this book is rooted in 2 main trends: a careful examination of current IT trends and an exploration of emerging technologies pushing to reshape the IT sector in the next 10 years. It is a must-have on the shelves for Aspiring Individuals: The book is relevant for anyone with the ambition to embark on a business journey within the technology industry. Serves as a foundation guide for those consid...
Greenflation Or Greensulation? The Case of Fuel Excise Taxes and Oil Price Pass-through
Can a carbon tax reduce inflation volatility? Focusing on fuel excise taxes, this paper provides systematic evidence on their role as a shock absorber that helps mitigating the impact of global oil price shocks on domestic inflation. Exploiting substantial variation in fuel tax rates across 28 OECD countries over the period from 2014 to 2021, a simple idea that a per-unit, specific tax takes up a portion of the product price immune to cost shocks goes a long way toward explaining heterogeneity in the degree of oil price pass-through into domestic inflation across countries. A back-of-the-envelope calculation from the estimation results supports its quantitative significance---differences in fuel tax rates could explain about 30% of the variation in annual headline CPI inflation rates observed between the U.S. and U.K. during the 2021 inflation surge.
