Ruby Doeleman

This is the first project in my PhD that’s ready to be shared with the world! It’s been great working together with Dominika and Dirk on the incentives that Country-by-Country Reporting creates for profit-shifting multinationals. Read Dominika’s thread below!

@hanna_schwank This works because the class is relatively small (less than 20 students). I’ve found that most students don’t have time for “self-help resources”, so in-class works best. I also share the data and code with them afterwards, so they have an example do-file to work with. (2/2)

@hanna_schwank How big is the class? I have a very similar issue in a very similar course I am teaching. I found that the only thing that helps students is do a “workshop” style class where I open a relevant dataset with them and show them how to do some basic descriptives / analysis. (1/2)

#EconTwitter, I need your help! 1. What should I teach in a 90 minutes Stata/coding bootcamp? 2. Which self-learn resources are out there for Stata? Background: This semester I am teaching a project course for Master’s students. Part of (1/2)

Da es quasi überall außerhalb von #Taxtwitter falsch steht: Die EU-Kommission hat nicht Apple verklagt, weil die zu wenig Steuern zahlen, sondern Irland, weil es Steuervorteile gewährt hat. Irland erhält jetzt Steuerzahlungen von Apple, die es nicht wollte.

The #IIPF2024 congress was one of the largest ever, with 420 papers and 450 participants. Thanks to all who submitted, presented, attended... and smiled for the camera! Thanks to organizers @miropalansky + @CinglLubomir in the first row and to chairs @D_Langenmayr +@danhreck!

@J_C_Suarez Back in Munich for my stay with @GeorgThunecke at the @MPI_Tax, I now get to commute in style #IIPF2024 @IIPF_org

@J_C_Suarez Exploring the city afterwards was amazing too!

The #IIPF2024 in Prague was awesome! With the theme International Tax Sheltering and Inequality, it was so difficult to pick a parallel session, since there were so many cool papers on corporate tax!

“We need twitter proof, let’s take a mirror selfie!” Thanks for having me at the Max Planck Institute for Institute for Tax Law and Public Finance @GeorgThunecke, and for taking me on the obligatory rainy-Sunday-museum-tour at the Munich Residenz!

This year's @IIPF_org congress will have a fantastic program! You can check out the full program at conftool.pro/iipf2024/index… Registration is still open until August 1st - come join us in Prague, it will be so much fun! To register, visit #program" target="_blank" rel="nofollow noopener">iipf2024.vse.cz/#program

This was SO MUCH FUN. So many interesting talks and only nice people 🥰

The 2024 RSIT conference is officially over! 💰🌍🎓 What a couple of days: cutting edge international tax research, insightful and thoughtful comments, AND great company — all in a fantastic location 🏰 Truly a blast. Thanks to everyone who participated!!

@D_Langenmayr @UlrichSteinbach In the proposed 2027 system, there is unlimited loss carry forward for unrealized capital losses. No carry back though.

@D_Langenmayr @UlrichSteinbach The Dutch system is weird. Currently, it takes the value of net wealth (assets - liabilities) on 1 January, and multiplies this with a notional return: 0.92% for savings, 6.17% for investments and 2.46% for liabilities. This is "income", which is taxed at 32%.

Imagine you get to design a global minimum tax on billionaires. Would you make it a tax relative to wealth (e.g., 2% of wealth) or income (e.g., 25% of income)?

@D_Langenmayr @UlrichSteinbach If it works, it would be a good system, though. Taxing both realized and unrealized capital income would be neutral with respect to type of wealth and anti-cyclic, in theory.

@D_Langenmayr @UlrichSteinbach There’s a large discussion in NL. There used to be a notional income tax, which presumed a fixed return to wealth: highly regressive. The proposed system (from 2027) is supposed to look like this: meijburg.com/news/changes-p…