I have an op-ed in the AFR arguing that the G7’s proposed cartelisation of the international tax system threatens reform-oriented small open economies, but Australia could perversely benefit given its high tax burden on capital. Ironically, the proposed 15% minimum corporate tax could backfire and become a floor target for international tax competition. Full text below the fold.
posted on 08 June 2021 by skirchner in Economics
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