I had the opportunity to travel Davos for the World Economic Forum’s Annual Meeting, where this year’s theme was “Stakeholders for a cohesive and sustainable world.”
Whether we look at developed countries, with aging populations and growing health and social security bills, or at developing countries needing funds to finance the UN Sustainable Development Goals, it is clear that there is pressure to widen and deepen the tax base. Furthermore, it is often said that current tax systems — particularly corporate tax ones — are no...
The purpose of this paper is to highlight, at a high level, how tax policy may support the SDGs – either through general tax raising or supporting specific SDGs. It is not intended to be exhaustive, an in depth analysis, or to provide some kind of blue print for a perfect tax system but simply to raise points for...
