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...

Author/Editor: Maria Delgado Coelho.

Release Date:September, 2021

The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at more...

Author/Editor: Aqib Aslam, Maria Delgado Coelho.

Release Date:June, 2021

This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the more...

Author/Editor: Sebastian Beer, Maria Delgado Coelho, Sebastien Leduc.

Release Date:December, 2019

We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and 2018. Based on bilateral deposit data for 39 reporting countries and more than more...