Corporate Tax Justice - Archive ouverte HAL Access content directly
Journal Articles G7 Magazine: Global Briefing Report Year : 2019

Corporate Tax Justice



Tax cooperation seems to be more difficult to achieve through multilateralism than any other economic issue, despite growing consensus about the detrimental effects of corporate tax competition for both market integration and economic inequalities. Repeated attempts to harmonize corporate taxation have gained momentum since the financial crisis, with important proposals made by the OECD and the European Union. Yet failure to implement or even reach agreement on these proposals shows the need for leadership of the G7 in order to address the concerns of those countries that stand to lose most from corporate tax harmonization.
Fichier principal
Vignette du fichier
2019-woll-corporate-tax-justice.pdf (847.89 Ko) Télécharger le fichier
Origin : Publisher files allowed on an open archive

Dates and versions

hal-02282450 , version 1 (10-09-2019)


Attribution - NonCommercial - NoDerivatives - CC BY 4.0



Cornelia Woll. Corporate Tax Justice. G7 Magazine: Global Briefing Report, 2019, France 2019. ⟨hal-02282450⟩
45 View
36 Download


Gmail Facebook Twitter LinkedIn More