Conèixer el nivell i la tipologia de frau fiscal és una condició necessària per mitigar-ne l’impacte en les finances públiques. En aquest sentit, aquest informe presenta una completa panoràmica sobre un aspecte concret: el paper dels anomenats paradisos fiscals. Les tres contribucions d’aquest informe demostren els extraordinaris esforços que s’estan...

VERSIÓN EN CASTELLANO. La brecha fiscal es un concepto de importancia creciente en el ámbito de las administraciones tributarias que indica la diferencia entre la recaudación impositiva efectiva y la que debería obtenerse de haber un cumplimiento fiscal perfecto. Su estimación ofrece una información muy relevante sobre el tamaño relativo...

The purpose of this paper is to critically evaluate to case for an annual wealth tax as part of a nation’s tax system. To do so we review current received wisdom on the elements of a good tax system drawing on the normative tax design literature, recent tax commission findings...

In this paper, we analyze the cross-border effects of patent box regimes that reduce the tax rate on income from intellectual property. We argue that the tax cut in one location of a multinational enterprise may reduce the user cost of capital for the whole group if profit shifting is...

The elasticities of taxable (ETI) and broad income (EBI) are key parameters in optimal tax and welfare analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive meta-regression analysis of elasticities that measure behavioral responses to income taxation using information from 51 different studies...

The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers, but are also highly mobile: a 1% increase in the top marginal income tax...