Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as …

to further increases in earning inequalities within countries. While increases in pre-tax earnings do not automatically … transform into rising income inequality, the ability of governments to cushion this impact may be limited, as rising trade … integration and consequent rising mobility of tax bases combined with substantial fiscal pressures may hamper such efforts. The …

depression, facilitate recovery with full employment in a Green New Deal, and redistribute income and power with economic …

often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax … rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to … low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that …

Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development …? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We …