Skip to Main content Skip to Navigation
Journal articles

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.
Document type :
Journal articles
Complete list of metadata

https://hal-sciencespo.archives-ouvertes.fr/hal-02282450
Contributor : Spire Sciences Po Institutional Repository Connect in order to contact the contributor
Submitted on : Tuesday, September 10, 2019 - 9:04:04 AM
Last modification on : Friday, July 2, 2021 - 1:59:53 PM
Long-term archiving on: : Friday, February 7, 2020 - 11:58:01 PM

File

2019-woll-corporate-tax-justic...
Publisher files allowed on an open archive

Identifiers

Collections

Citation

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

Share

Metrics

Record views

74

Files downloads

76