Alexandra Roulet

Assistant Professor of Economics
There is a pressing need for global reform of inheritance taxation systems. On average, only 0.5% of total tax revenues are sourced from inheritance taxes across the 24 OECD countries that levy them. If designed properly, inheritance taxes could play a greater role in raising revenues for cash-strapped authorities seeking to overcome mounting public deficits.

Published 16 May 2022

Reference 6748

Topic Economics & Finance

Region Global

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In a historic agreement on 8 October 2021, 136 countries approved the OECD two-pillar solution in a major overhaul of the century-old international taxation system. At the G20 Summit in Rome on 30 October 2021, the leaders of the world’s biggest economies endorsed the two-pillar solution, decades in the making but which will be implemented in 2023.

Published 07 Feb 2022

Reference 6727

Topic Economics & Finance

Industry Banking

Region Global

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The case provides an alternative view of the antitrust dilemma facing Lina Khan, newly appointed commissioner of the US Federal Trade Commission. Her nomination to the FTC by President Biden sent a clear signal to tech giants like Amazon, Facebook and Google that their enormous power would be reined in by his administration.

Published 03 May 2021

Reference 6675

Topic Economics & Finance

Industry Telecommunications Internet

Region Global

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On 30 August 2016, Margrethe Vestager, the European Commissioner for Competition, ordered Ireland to recover €13 billion in illegal state aid (plus interest) that Ireland was alleged to have granted Apple over a decade from 2003.

Published 11 Mar 2021

Reference 6664

Topic Economics & Finance

Region Europe

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The case accounts for the gender pay gap in companies and industries around the world. In Europe, women earn on average 84 cents per hour for every euro men make. In the United States, they earn between 80 and 82 cents per hour for every dollar made by a man. The gap widens further after women have children.

Published 30 Jul 2018

Reference 6406

Topic Leadership & Organisations

Industry Human Resources Public Policy

Region Global

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The case explores the murky world of tax havens and hidden wealth. The so-called ‘Panama Papers’, ‘Paradise Papers’, ‘Swiss Leaks’ and ‘LuxLeaks’ are essentially digital dumps that exposed where the the ultra-rich had for decades stashed their billions to evade paying taxes. Academics such as Gabriel Zucman have mined these revelations for insights about global wealth inequality.

Published 26 Mar 2018

Reference 6389

Topic Economics & Finance

Region Global

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The case examines the reforms to the French labour code made by President Emmanuel Macron after his election in April 2017, essentially designed to loosen restrictions on hiring and firing.

Published 29 Jan 2018

Reference 6361

Topic Leadership & Organisations

Industry Political Organization Government Administration

Region Europe

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There is a pressing need for global reform of inheritance taxation systems. On average, only 0.5% of total tax revenues are sourced from inheritance taxes across the 24 OECD countries that levy them. If designed properly, inheritance taxes could play a greater role in raising revenues for cash-strapped authorities seeking to overcome mounting public deficits.

Published 16 May 2022

Reference 6748

Topic Economics & Finance

Region Global

View case
In a historic agreement on 8 October 2021, 136 countries approved the OECD two-pillar solution in a major overhaul of the century-old international taxation system. At the G20 Summit in Rome on 30 October 2021, the leaders of the world’s biggest economies endorsed the two-pillar solution, decades in the making but which will be implemented in 2023.

Published 07 Feb 2022

Reference 6727

Topic Economics & Finance

Industry Banking

Region Global

View case
Labour Economics, Public Economics