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

Tax

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’

Tax for climate finance should start with shipping

Pascal Saint-Amans argues that emissions from international shipping are the most realistic target for taxes to pay for climate spending in developing countries

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World Commerce Review Volume 18 Issue 1

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