Search for: "Daniel Bunn"
Results 41 - 60
of 62
Sort by Relevance
|
Sort by Date
19 Mar 2020, 3:45 am
., “Effective Tax Levels Using the Devereux/Griffith Methodology,” European Commission, November 2019, https://ec.europa.eu/taxation_customs/sites/taxation/files/final_report_2019_effective_tax_levels_revised_en.pdf, and Daniel Bunn, “Comparison of Cross-Border Effective Average Tax Rates in Europe and G7 Countries,” Tax Foundation, Mar. 12, 2020, https://taxfoundation.org/cross-border-effective-average-tax-rates-europe-g7-countries/. [read post]
16 Mar 2020, 6:43 am
Key Findings The Maryland General Assembly is on the verge of adopting a vaguely worded, legally dubious tax on digital advertising in the final days of this session—now paired with new tobacco taxes. [read post]
12 Mar 2020, 3:45 am
Key Findings Effective Average Tax Rates (EATRs) on domestic and cross-border investment can influence business decisions and overall investment activity. [read post]
19 Feb 2020, 4:00 am
Key Findings In 2018, OECD countries raised one-third of their tax revenue through consumption taxes such as the Value-Added Tax (VAT), making consumption taxes on average the most important revenue source. [read post]
31 Jan 2020, 9:54 am
Over the last decade there have been serious efforts by many countries to change tax rules to address profit shifting by multinational businesses. [read post]
27 Jan 2020, 1:50 am
Key Findings Wealth taxes on ultra-wealthy households have been proposed by Democratic presidential candidates to fight against inequality and raise extra revenue but there is substantial uncertainty about how much revenue can be raised. [read post]
15 Jan 2020, 12:56 pm
” Major Geographic Region Number of reporting multinational enterprise sub-groups Profit (loss) before income tax (billions) Income tax accrued – current year (billions) United States 115 $162.2 -$16.5 Stateless entities and other country 23 $31.8 -$0.1 Africa, total 79 $1.0 -$0.2 Americas, total 318 $9.9 -$1.2 Asia & Oceania, total 437 $8.0 -$1.1 Europe, total 626 $41.1 -$1.6 TOTAL MNE sub-groups with negative income tax accrued and positive profit 1598 $254.0 -$20.6 As my… [read post]
9 Dec 2019, 9:01 pm
Key Findings In general, large industrialized nations tend to have higher statutory corporate income tax rates than developing countries. [read post]
2 Dec 2019, 9:12 am
The Tax Foundation appreciates the opportunity to respond to the public consultation document on Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two). [read post]
23 Oct 2019, 10:23 am
Source: Author’s calculations using the methodology in Daniel Bunn and Elke Asen, 2019 International Tax Competitiveness Index, Tax Foundation, October 2019, https://taxfoundation.org/publications/international-tax-competitiveness-index/. [read post]
21 Oct 2019, 9:02 pm
Explore Our Interactive Tool Executive Summary The Tax Foundation’s State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states’ tax systems compare. [read post]
1 Oct 2019, 9:01 pm
Explore Our New Interactive Tool Download Promotional Toolkit Introduction The structure of a country’s tax code is an important determinant of its economic performance. [read post]
5 Jun 2019, 9:34 am
Key Findings On May 19, after more than four years since the first effort to reform the Swiss tax system, voters accepted proposed changes to their tax system. [read post]
31 May 2019, 1:33 pm
The Organisation for Economic Co-Operation and Development (OECD) has just released a 44-page “programme of work” document outlining the process by which the more than 130 member countries in the OECD’s Inclusive Framework will come to an agreement on how to tax multinational businesses in the digital age.[1] While tax professionals pore over the document’s technical discussion of such things as residual profit splits and global minimum tax, by far the most important element… [read post]
8 May 2019, 7:38 am
German Version Key Findings Last week, the Austrian Finance Ministry released its tax reform package, amounting to an annual tax cut of €8.3 billion by 2022. [read post]
23 Apr 2019, 4:00 am
Key Findings In 2017, OECD countries raised one-third of their tax revenue through consumption taxes such as the Value-Added Tax (VAT), making consumption taxes on average the most important revenue source. [read post]
19 Mar 2019, 1:14 pm
Last week the Organisation for Economic Co-operation and Development (OECD) hosted a public consultation on several proposals to rearrange international tax rules. [read post]
27 Nov 2018, 7:06 am
Key Findings In general, large industrialized nations tend to have higher statutory corporate income tax rates than developing countries. [read post]
20 Feb 2018, 7:26 am
Elaine Bunn, the former deputy assistant secretary of defense for nuclear and missile defense policy, Eric Heginbotham, Narushige Michishita and Ret. [read post]
27 Oct 2014, 5:00 am
Question: You worked with the late Senator Daniel Patrick Moynihan, and in 1998 you edited a book in his honor. [read post]
