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The idea of a global corporate tax has been floating around for decades, but a US proposal for a 15% of a global minimum tax rate means the proposal is now a serious possibility. This would affect both direct and indirect taxation, broader tax policy issues, and tax administration.
In this live episode of The Sound of Economics, Giuseppe Porcaro is joined by Bruegel scholars Rebecca Christie and Niclas Poitiers, to discuss the outlook of global corporate tax and its possible outcomes.
Christie, R. (2021) ‘International tax debate moves from digital focus to global minimum,’ Bruegel Blog, 27 May