Skip to main content

Research Repository

Advanced Search

All Outputs (8)

The long way to tax transparency: lessons from the early publishers of country-by-country reports (2024)
Journal Article
Godar, S., Aliprandi, G., Faccio, T., Janský, P., & Toledo Ruiz, K. (2024). The long way to tax transparency: lessons from the early publishers of country-by-country reports. International Tax and Public Finance, 31(2), 593-634. https://doi.org/10.1007/s10797-023-09818-5

In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs). We assess the value added and the limitations of qualitative and quantitative information provided in the reports b... Read More about The long way to tax transparency: lessons from the early publishers of country-by-country reports.

10. In Search of Lost Time (2023)
Book Chapter
Guzzardi, D., Palagi, E., Faccio, T., & Roventini, A. (2023). 10. In Search of Lost Time. In F. Cerniglia, F. Saraceno, & A. Watt (Eds.), Financing Investment in Times of High Public Debt: 2023 European Public Investment Outlook (169-190). Open Book Publishers. https://doi.org/10.11647/obp.0386.10

The European Union needs to raise significant resources to finance a just green transition. At the same time, there is a widespread fiscal regressivity in many EU countries. Indeed, recent empirical evidence shows that the tax systems of many EU memb... Read More about 10. In Search of Lost Time.

Corporate Income Taxation and Inequality: Review and Discussion of Issues Raised in The triumph of injustice—How the rich dodge taxes and how to make them pay (2019) (2021)
Journal Article
Faccio, T., & Iacono, R. (2021). Corporate Income Taxation and Inequality: Review and Discussion of Issues Raised in The triumph of injustice—How the rich dodge taxes and how to make them pay (2019). Review of Income and Wealth, 68(3), 819-829. https://doi.org/10.1111/roiw.12528

This article surveys the literature on the relationship between corporate income taxation and inequality through the lens of the recent book The triumph of injustice—How the rich dodge taxes and how to make them pay by Saez and Zucman (2019). First,... Read More about Corporate Income Taxation and Inequality: Review and Discussion of Issues Raised in The triumph of injustice—How the rich dodge taxes and how to make them pay (2019).

Taxing Multinationals: A Fundamental Shift Is Under Way (2021)
Journal Article
Faccio, T., & Gosh, J. (2021). Taxing Multinationals: A Fundamental Shift Is Under Way. Intereconomics, 56, 62=63. https://doi.org/10.1007/s10272-021-0953-1

This article suggests a variant on the proposal for a global anti-base erosion tax (GloBE), which is more equitable, far less complex, and more practical, as it could be introduced by a coalition of willing states.
TEXT
The international efforts to... Read More about Taxing Multinationals: A Fundamental Shift Is Under Way.

For a Better GLOBE: A Minimum Effective Tax Rate for Multinationals (2021)
Journal Article
Picciotto, S., Kadet, J., Cobham, A., Faccio, T., Garcia-Bernardo, J., & Jansky, P. (2021). For a Better GLOBE: A Minimum Effective Tax Rate for Multinationals. Tax Notes International,

This article suggests a variant on the proposal for a global anti-base erosion tax (GloBE), which is more equitable, far less complex, and more practical, as it could be introduced by a coalition of willing states.
TEXT
The international efforts to... Read More about For a Better GLOBE: A Minimum Effective Tax Rate for Multinationals.

Sharing the corporate tax base: equitable taxing of multinationals and the choice of formulary apportionment (2018)
Journal Article
Faccio, T., & Valpy, F. (2018). Sharing the corporate tax base: equitable taxing of multinationals and the choice of formulary apportionment. Transnational Corporations, 25(2), 67-90

Tax avoidance by multinational enterprises (MNEs) is a global problem. Most crossborder trade occurs within MNEs, susceptible to abuse of gaps and loopholes in domestic and international tax law that allow “profit shifting” between fiscal jurisdictio... Read More about Sharing the corporate tax base: equitable taxing of multinationals and the choice of formulary apportionment.

Profit-split method: time for countries to apply a standardized approach (2018)
Journal Article
Kadet, J. M., Faccio, T., & Piccicotto, S. (2018). Profit-split method: time for countries to apply a standardized approach. Tax Notes International, 91(4), 359-362

With the OECD issuance in June 2018 of its final guidance on the profit split method, individual countries must determine how they might consider and apply the profit split method (PSM) going forward. The OECD guidance issued reflects a consensus vie... Read More about Profit-split method: time for countries to apply a standardized approach.