Release Date:February, 2021

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises more...

Author/Editor: Nigel A Chalk, Michael Keen, Victoria J Perry.

Release Date:August, 2018

This paper assesses the landmark Tax Cuts and Jobs Act (TCJA), from the perspective of both the U.S. itself and the wider world. The reform has many positive aspects including steps to broaden the more...

Author/Editor: Benedict J Clements, Juan Toro R, Victoria J Perry.

Release Date:October, 2010

This paper identifies policy tools that could be used for fiscal consolidation in advanced and emerging economies in the years ahead. The consolidation strategy, particularly in advanced countries, more...