| Policy Brief

On 8 October 2021 Secretary of the Treasury Janet Yellen claimed that: “As of this morning, virtually the entire global economy has decided to end the race to the bottom on corporate taxation.” Tax competition threatens the long‐term viability of the existing international corporate tax system an ...Details

| Policy Report

This EconPol Policy Report assesses the macroeconomic impact of fiscal policy measures introduced by the Austrian government during the Covid-19 crisis in 2020 and 2021. Large parts of the stimulus package aimed at stabilizing companies, employment and private households. ...Details

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The paper introduces a new dataset that includes quantitative harmonized indices of tax reforms, which provides indicators on tax reforms for tax rates and tax bases, along with detailed subindices for six types of taxes in in 23 industrialized and emerging economies between 1960 and 2014. ...Details