Chapter 1 Introduction
Author:
Ruud A. de Mooij
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,
Mr. Alexander D Klemm
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Ms. Victoria J Perry
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Abstract

In recent years, newspaper headlines have featured terms such as “digital service taxes,” “paradise papers,” and “tax wars,” all referring to various issues in international taxation. These and related topics have long been discussed among tax experts from academia, businesses and policy circles. Recently, increased strains on government budgets after the global financial crisis and information that journalists have revealed about the very low global taxation of some large and profitable multinational corporations have triggered political and popular upheaval going far beyond the small group of tax insiders.

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Why Reform Is Needed and How It Could Be Designed