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Finance21 provides an overview of the financial sector in these turbulent and unique times.

Tax

Broader border taxes: a new option for EU budget resources

The EU needs new resources to fund its budget. Pascal Saint-Amans considers the problems of tax leakage and discusses how the EU can access new funds

Taxing the wealthy

Taxing the wealthy effectively and equitably presents a choice between wealth and capital income taxes, each with its own trade-offs. Spencer Bastani and Daniel Waldenström compare the effectiveness of the two forms of taxation

Carbon leakage: an additional argument for international cooperation

Climate change is a collective action problem that requires substantial international cooperation. Christofer Schroeder and Livio Stracca present new evidence that carbon taxes are undermined by ‘leakage’

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World Commerce Review Volume 18 Issue 1

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