Tax reforms are crucial to promoting inclusive growth in India.
Indonesia's fiscal position is generally sound and policy making prudent. However, the country still faces important challenges in terms of economic and social development.
In 1998 Indonesia embarked on an ambitious course of decentralisation. Over a period of a few years, facilitated by financial transfers from the central government, responsibility for many public services and administrative tasks were devolved to local authorities.
This paper surveys the theoretical and empirical research on the relationship between local taxation, land use regulation and land use patterns.
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This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs).
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This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented empirically to our knowledge. This paper aims to fill this gap.
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This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions.
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This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries.
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This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals’ response to international differences in corporate tax systems.
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Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation of debt location.