Simeon Djankov, 08 October 2021

More than 130 countries have lined up in favour of a global redesign of corporate taxes. The redesign calls for multinational giants to pay their ‘fair share’ of taxes rather than running off to tax havens. This column argues that as popular as this goal may be, finding practical ways to achieve it remains problematic. Simpler approaches have a better chance of succeeding.

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