支柱二的内置逃生舱口

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2023-02-07 DOI:10.1086/723200

Lilian V. Faulhaber

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引用次数: 2

摘要

本文重点讨论了支柱二的基于物质的收入排除，并说明了它是如何由过去15年中发生的三个独立的国际税收发展所产生的。这篇文章认为，通过允许各国将这种排除在最低税收中，政策制定者和政治家为第二支柱建立了一个逃生通道，允许某些司法管辖区保持低税率，尽管头条新闻宣布税收竞争结束。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Pillar Two’s Built-In Escape Hatch

This article focuses on Pillar Two’s substance-based income exclusion and illustrates how it is the result of three separate international tax developments that have taken place over the past 15 years. This article argues that by allowing countries to include this exclusion in their minimum taxes, policy makers and politicians have built an escape hatch into Pillar Two that would allow certain jurisdictions to keep their tax rates low, despite headlines proclaiming the end of tax competition.

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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.