07.03.2022

Tax justice, Transition and Recovery

We are fighting for fair tax policies on several fronts, from sustainable taxes to wealth taxation, from the EU's own resources to the FTT. Learn more about our joint FES project with FEPS and TASC.

A joint project on progressive taxation with FEPS, TASC and FES

Progressives have long advocated for far-reaching tax reforms able to deliver on fiscal justice. Nowadays, reforms become even more crucial as member states need resources to drive the green and digital twin transitions and secure a prompt recovery.

The negotiations at the G20 level, based on the OECD proposals, represent a possible big change in the rules of the game and have the potential to completely reshape how corporate tax works. However, there are many other aspects of interest as well.

In the context of our project we are active on multiple fronts of tax policy, from sustainable taxes to wealth taxation, from EU own resources to the FTT. The analyses and discussions should be useful to identify avenues for European integration on this important matter and propose policy solutions that modernise the European taxation system.

You may find below in this section:

  • the videos of our #TaxJustice series
  • event reports and interviews
  • our analyses and policy papers

Scroll down and enjoy!

 

#TaxJustice - Watch and share our new videos!

In total our #TaxJustice series will cover the following topics

  • A European Wealth Tax
  • Corporate Tax Reform
  • Green Taxes
  • Financial Transaction Tax (coming soon)

 

Taxing Multinationals in the European Union

Policy Brief by Thommaso Faccio

The chances of global consensus on reforming the way multinationals are taxed have been revived thanks to the change in the US administration. The G7 agreement in June 2021 on both a global minimum tax and reallocation of global profits of multinationals to the market jurisdictions provides impetus towards a broader consensus at the G20 level in July, with a final deal expected by the end of 2021.

This policy brief by Tommaso Faccio looks at the ongoing international tax negotiations and the opportunity that a 2021 global agreement would bring to the European Union to play a leadership role in the modernisation of global business tax rules.

Download this policy brief...

 

A European Formula for Global Tax Reform

Policy Study by Robert Sweeney

Global tax reform is a politically fraught process, not only in the EU but also globally. The current corporate tax system, which assumes that each entity within a multinational group is a separate firm, creates significant imbalances among EU member states as well as among developing countries.

Political momentum has built up to replace the current regime with a system known as formula apportionment, which treats the profits of multinationals in a unified way and then allocates those profits to jurisdictions on the basis of a formula.

On top of this, the introduction of a global minimum tax rate to curb the so-called race to the bottom is also under discussion.

This Policy Study by Robert Sweeney examines the opportunity for the reform of international corporate taxation by implementing a formula apportionment approach to taxing rights.

Download this publication...

 

Taxation and Investment Conference

Ahead of the G20 Summit, that may reshape the way in which corporate tax works, and ahead of the new European Semester cycle, that embeds the Recovery and Resilience Facility, FEPS, the Friedrich-Ebert-Stiftung, the Karl Renner Institut and TASC in collaboration with the Austrian Chamber of Labour and the ICRICT join forces to make a point on these crucial crossroads that have the potential to redesign the European approach to public finances for the next decade.

Top policy-makers and scholars will reflect on three main questions:
1. Taxation / Reforming Corporate Taxation Globally, Which impact on the EU?
2. Investment / Fiscally Sustainable Public Investment For Climate, How yo?
3. Fiscal Rules / Fiscal Rules And Governance, How to make it compatible with new debt levels?

Click here for the conference web page and video recording.

 

Euractiv coverage and interview about our taxation and investment conference...

Discover even more #TaxJustice activites on our partner's web page

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