 | Tax Distortions from Inflation: What are They? How to Deal with Them? Author/Editor: Sebastian Beer, Mark E Griffiths, Alexander D Klemm. Release Date:January, 2023 Expected inflation has few real effects in purely private economies, but this is not the case when the tax system is not neutral with respect to inflation. In practice, tax systems are not more...
| Price: $20.00
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| The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States Author/Editor: Thornton Matheson, Alexander D Klemm, Laura Power, Thomas Brosy. Release Date:May, 2022 The 2017 Tax Cuts and Jobs Act (TCJA) sharply reduced effective corporate income tax rates on equity-financed US investment. This paper examines the reform's impact on US inbound foreign direct more...
| Price: $20.00
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| Gendered Taxes: The Interaction of Tax Policy with Gender Equality Author/Editor: Maria Delgado Coelho, Aieshwarya Davis, Alexander D Klemm, Carolina Osorio Buitron. Release Date:February, 2022 This paper provides an overview of the relation between tax policy and gender equality, covering labor, capital and wealth, as well as consumption taxes. It considers implicit and explicit gender more...
| Price: $5.00
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 | Taxing Multinationals in Europe Author/Editor: Ernesto Crivelli, Ruud A de Mooij, J E J De Vrijer, Shafik Hebous, Alexander D Klemm. Release Date:May, 2021 This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past more...
| Price: $20.00
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| Capital Income Taxation in the Netherlands Author/Editor: Alexander D Klemm, Shafik Hebous, Christophe J Waerzeggers. Release Date:May, 2021 This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch more...
| Price: $18.00
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| Corporate Income Taxes under Pressure: Why Reform Is Needed and How It Could Be Designed : Why Reform Is Needed and How It Could Be Designed 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...
| Price: $38.00
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| How Does Profit Shifting Affect the Balance of Payments? Author/Editor: Shafik Hebous, Alexander D Klemm, Yuou Wu. Release Date:February, 2021 Profit shifting by multinational enterprises—through manipulation of transfer prices of related-party trade, intragroup lending, or the location of intangibles—affects international flows, more...
| Price: $18.00
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| Pandemic and Progressivity Author/Editor: Alexander D Klemm, Paolo Mauro. Release Date:February, 2021 Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who has, more...
| Price: $18.00
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| The Impact of Profit Shifting on Economic Activity and Tax Competition Author/Editor: Alexander D Klemm, Li Liu. Release Date:December, 2019 A growing empirical literature has documented significant profit shifting activities by multinationals. This paper looks at the impact of such profit shifting on real activity and tax competition. more...
| Price: $18.00
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| Revenue Implications of Destination-Based Cash-Flow Taxation Author/Editor: Shafik Hebous, Alexander D Klemm, Saila Stausholm. Release Date:January, 2019 We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing more...
| Price: $18.00
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