International Tax Competition and Coordination with A Global Minimum Tax

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2023-02-24 DOI:10.1086/723198

Michael P. Devereux

引用次数: 5

Abstract

This paper investigates the incentives for countries to implement and maintain the global minimum tax introduced by the G20/OECD’s Inclusive Framework 2021 agreement: Pillar 2. It argues that the agreement has sufficient elements to create incentives for large headquarters countries to implement it. Conditional on them doing so, there is an incentive for host countries to follow suit. The agreement would put a significant floor on tax competition. However, there are caveats to this argument in terms of complexity and the incentive to maintain some provisions that are likely to raise little revenue.

查看原文本刊更多论文

基于全球最低税的国际税收竞争与协调

本文研究了各国实施和维持G20/OECD《2021年包容性框架协议》引入的全球最低税的激励机制:第二支柱。它认为，该协议有足够的要素来激励总部较大的国家实施它。如果他们这样做，东道国就有动力效仿。该协议将为税收竞争设定一个重要的下限。然而，就复杂性和维持一些可能不会增加多少收入的条款的动机而言，这一论点需要注意。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.