The global minimum corporate tax: Outcomes and options

David Bradbury and Pierce O'Reilly

No 404, Columbia FDI Perspectives from Columbia University, Columbia Center on Sustainable Investment (CCSI)

Abstract: This Perspective discusses the fiscal and economic impacts of the global minimum tax; currently being implemented by many countries around the world. The global minimum tax is expected to raise tax revenues, reduce profit-shifting, and allow jurisdictions to strike a better balance between supporting investment and mobilising domestic revenues.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:colfdi:314444

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