Will a global corporate tax rate end the practice of shifting profits to low tax jurisdictions?

Vaitilingam, Romesh (2021) Will a global corporate tax rate end the practice of shifting profits to low tax jurisdictions? LSE Business Review (13 Jul 2021). Blog Entry.

Text (businessreview-2021-07-13-will-a-global-corporate-tax-rate-end-the) - Published Version Download (55kB)

• https://blogs.lse.ac.uk/businessreview/2...

Abstract

A survey of European and US economists explores their views on some of the issues surrounding the global deal on corporate taxes: the impact of a global minimum rate on investment, profit-shifting and low-tax jurisdictions; whether a stable international tax system that includes a global minimum rate can be achieved; and a potential move from levying taxes based on where firms’ headquarters and production are located to where they make their sales. Romesh Vaitilingam sums up the results.

Item Type:	Online resource (Blog Entry)
Official URL:	https://blogs.lse.ac.uk/businessreview/
Additional Information:	© 2021 The Author
Divisions:	LSE
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Date Deposited:	16 Sep 2021 14:18
Last Modified:	14 Sep 2024 03:09
URI:	http://eprints.lse.ac.uk/id/eprint/111644

Actions (login required)

View Item