Corporate Tax

New Approaches to Tax and Welfare in Australia and Korea

Australia and South Korea share a surprising number of things in common, in spite of their differences, and this includes challenges and new approaches to… Read More ›

Business Taxation and Wages: Redistribution and Asymmetric Effects

Corporate income taxation is very popular among many voters and policy makers because alleged wealthy capital owners are supposed to bear the burden. However, firms… Read More ›

A Fair Slice for Developing Countries: Some Policy Recommendations

At the time of writing, more than 100 countries are participating as Associates in the Inclusive Framework on Base Erosion and Profit Shifting (BEPS). More… Read More ›

Evaluating BEPS

Following the financial crisis and ensuing austerity, politicians discovered the problem of tax avoidance. On the corporate tax avoidance front, the OECD and G20 launched… Read More ›

Consolidated Corporate Tax Base in the EU – An Intriguing Idea Which May Fail?

European corporate taxation is not harmonized. European multinational corporations that do business via subsidiaries and branches in EU member states have to deal with many… Read More ›

Why Lowering Corporate Taxes Is a Political Promise that Does Not Deliver

With the 2016 US presidential elections, the long and ongoing debate on corporate tax rates was intensified in the media as Donald Trump made the… Read More ›