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Corporate Tax Justice

Abstract : 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.
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Submitted on : Tuesday, September 10, 2019 - 9:04:04 AM
Last modification on : Sunday, June 26, 2022 - 9:28:55 AM
Long-term archiving on: : Friday, February 7, 2020 - 11:58:01 PM


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Cornelia Woll. Corporate Tax Justice. Global Briefing Report, 2019, pp.Online. ⟨hal-02282450⟩



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