The lack of a common definition of government support for businesses explains the inability to compile an exhaustive, transparent list of such measures, for which recent estimates vary significantly. This paper proposes criteria for such a definition – including the public origin of the support, classification of its recipient as a business and the existence of an economic benefit – before outlini... Lire la suite
Réflexions hebdomadaires sur les principaux évènements financiers, institutionnels ou règlementaires, aux Etats-Unis.... Lire la suite
Sweden was the first country to adopt a dual income tax system, with the progressive taxation of earned income and the flat-rate tax for capital income, under the 1991 tax reform. This reform, which set out to lower taxes and broaden tax bases, has had a positive long-term impact on business investment and labour supply. It was then followed by a significant cut in aggregate tax and social securit... Lire la suite
Réorientation progressive de la stratégie chinoise « Belt & Road Initiative » en ASEAN | Marges de manœuvre budgétaires en réduction dans l’ASEAN | Face à la crise, l’Indonésie prend des mesures sur la taxation du numérique | Singapour bientôt à la tête de l’Organisation Mondiale de la Propriété Intellectuelle | Déforestation en Malaisie - une situation toujours améliorable | L’économie informelle... Lire la suite
A call for adopting the Digital Services Tax (DST) by 2018Editorial from Bruno Le Maire, French Minister for the Economy and Finance, in Børsen,Monday 5th November 2018https://borsen.dk/nyheder/opinion/artikel/11/211295/artikel.html?hl=YTozOntpOjA7czoxNDoiQnJ1bm8gTGUgTWFpcmUiO2k6MjtzOjg6IkJydW5vIExlIjtpOjEwO3M6ODoiTGUgTWFpcmUiO30 "Together, we must acknowledge that the current situation is unfa... Lire la suite