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Pareto-Improving Minimum Corporate Taxation
Mr. Shafik HebousMr. Michael Keen
出版International Monetary Fund, 2021-10-22
主題Business & Economics / Finance / GeneralBusiness & Economics / Economics / MacroeconomicsBusiness & Economics / Public FinanceBusiness & Economics / Taxation / GeneralBusiness & Economics / Taxation / CorporateBusiness & Economics / Economics / General
ISBN155775618X9781557756183
URLhttp://books.google.com.hk/books?id=VTBREAAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which—the policy objective being to change the rules of tax competition game--—are critical for assessing the design and welfare impact of, and prospects for, this fundamental policy innovation. Analysis and calibration plausibly suggest sizable scope for minima that are Pareto-improving, benefiting low as well as high tax countries, over the uncoordinated equilibrium.