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Are global taxes feasible? by Richard M. Bird published by Rotman School of Management Research Paper Series  (2/2018). Over the years, many proposals for global taxes—taxes levied on a worldwide basis—have been made. None has been successful, essentially because…

Addressing the Tax Challenges of the Digitalisation of the Economy – Policy Note published by OECD (1/2019). “The tax challenges of the digitalisation of the economy were identified as one of the main areas of focus of the Base…

Tackling the tax code efficient and equitable ways to raise revenue edited by Jay Shambaugh and Ryan Nunn (1/2020). “Taxation is an enduring focus of economic policy debates. Substantial reforms and changes in tax rates happen every decade: as…