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Source: Financial Times - The head of steel group ArcelorMittal has urged Brussels to look at increasing the cost of goods imported to Europe from countries without a carbon price to help protect EU companies from the bloc’s latest efforts to curb global warming.
Source: Financial Times -
Source: Financial Times - Target date for last power plant hinges on fall in renewables costs

This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries....

Publicado en Política / Actualidad

This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10.

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Publicado en Política / Actualidad

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...

Publicado en Política / Actualidad

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...

Publicado en Política / Actualidad

This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs)....

Publicado en Política / Actualidad

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....

Publicado en Política / Actualidad
Lunes, 06 Febrero 2017 00:00

Debt and tax planning by multinationals

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...

Publicado en Política / Actualidad
Latin America in a New Global Political and Economic Scenario: What Does It Mean for the Region?CGD senior fellow Liliana Rojas-Suarez chairs the Latin American Committee on Financial Issues (Spanish acronym CLAAF), a group of respected experts on Latin American economics, including former senior policymakers, economists and scholars. They gather twice a year to pool their...
Publicado en Política / Actualidad
Miércoles, 25 Enero 2017 05:00

Corruption Perceptions Index 2016

Corruption Perceptions Index 2016Corruption and inequality feed off each other, creating a vicious circle between corruption, unequal distribution of power in society, and unequal distribution of wealth. As the Panama Papers showed, it is still far too easy for the rich and powerful...
Publicado en Política / Actualidad
Miércoles, 25 Enero 2017 00:00

Corruption Perceptions Index 2016

Corruption Perceptions Index 2016

Jump to: Results table | Regional analysis | Resources
Let´s get straight to the point: No country gets close to a perfect score in the Corruption Perceptions Index 2016.
Over two-thirds of the 176 countries and territories in this year´s...

Publicado en Política / Actualidad
Expanding Women's Role in Developing Technology: Increasing Productivity, Improving Livesli (margin-bottom:20px;)@media only screen ( .fnlink, .footnotes ( display:none; )) Just as the evidence suggests that a more gender-inclusive political system may lead to better policies for women and girls (Chattopadhyay and Duflo, 2004), and integrating women into corporate boards...
Publicado en Política / Actualidad
Miércoles, 18 Enero 2017 09:31

The Dangers of Deal Making for Development

The Dangers of Deal Making for Developmentli (margin-bottom:20px;)@media only screen ( .fnlink, .footnotes ( display:none; )) Newt Gingrich, one of President-elect Trump’s key advisors, thinks US foreign assistance needs a 'dramatic' overhaul, dismissing a status quo that he characterizes as 'our bureaucracy giv[ing] another bureaucracy money.'...
Publicado en Política / Actualidad
Miércoles, 11 Enero 2017 00:00

Fostering inclusive growth in Malaysia

Malaysia has followed a comparatively equitable development path, largely eliminating absolute poverty and greatly reduced ethnic inequality....

Publicado en Política / Actualidad
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