Pareto-Improving Minimum Corporate Taxation

Released on by Mr. Shafik Hebous
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  • Pareto-Improving Minimum Corporate Taxation Book Detail

  • Author : Mr. Shafik Hebous
  • Release Date : 2021-10-22
  • Publisher : International Monetary Fund
  • Genre : Business & Economics
  • Pages : 23
  • ISBN 13 : 155775618X
  • File Size : 57,57 MB
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Pareto-Improving Minimum Corporate Taxation by Mr. Shafik Hebous PDF Summary

Book Description: 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.

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