This blog post reflects on the implications of the OECD Global Minimum Tax, its impact on business and economies, and the other aspects that make it a paradigm shift in international taxation policy.

Carrefour SA shares tumbled to their lowest level in more than four years on Thursday, after the grocer reported disappointing profit and announced it won’t implement a buyback because of French ...

From April 1, drivers of electric and low-emissions vehicles will have to pay road tax for the first time, having previously ...

It’s a beautiful country to visit or live in. Gorgeous weather, delicious food, affordable prices, great amenities, and ultra-low taxation (in some regions) appeal to foreigners at large.

We present a quantitative evaluation of welfare losses stemming from beer and low malt beer taxation. For evaluating economic welfare, we build a standard model of consumers' utility maximization. In ...