3 minute read The design of income taxes can influence incentives for workers to enter the labour market and the nature of their participation.
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5 minute read To accelerate the transition to net zero greenhouse gas emissions, climate policy needs to become more ambitious. The shift to net zero can be stimulated through many policy instruments including regulations, e.g. banning the use of certain polluting assets or activities, tax incentives and subsidies – and carbon pricing.
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5 minute read In many OECD countries, Welfare States have expanded from a rudimentary base 60 years ago to the more comprehensive systems we see today. Public social expenditure amounted to less than 10% of GDP in 1960, but has more than doubled…
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5 minute read In 2020, Gross Domestic Product (GDP) declined in most OECD countries as a consequence of the COVID-19 pandemic. Declining GDP tends to be accompanied by a fall in tax revenue because…
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3 minute read Multinational Enterprises (MNEs) have been at the forefront of changes in the global economy over the last few decades, as trade and investment barriers have been removed and transportation and communication costs have declined. In a world of global value chains, understanding MNEs – where they are, how they operate, and where they pay taxes…
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