• The global minimum tax raises more revenues than you think, or much less 

      Janeba, Eckhard; Schjelderup, Guttorm (Discussion paper;6/22, Working paper, 2022-02-07)
      The OECD's proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decades-long race to the bottom of corporate tax rates driven by competition over real investments and profit shifting to low-tax jurisdictions. ...