Concepedia

Concept

global minimum tax

Parents

422

Publications

25.8K

Citations

597

Authors

319

Institutions

About

Global minimum tax is a concept within international taxation and public finance research investigating proposals and frameworks for establishing a globally agreed-upon floor for corporate income tax rates. This academic concept examines mechanisms designed to limit tax competition among jurisdictions, counter multinational corporations' strategies for shifting profits to low-tax locations, and ensure a minimum level of taxation on corporate profits regardless of where they are earned. Its significance lies in addressing issues of base erosion, promoting greater international tax cooperation and fairness, and potentially stabilizing government revenues in an increasingly globalized economy.

Top Authors

Rankings shown are based on concept H-Index.

JR

University of Michigan

MD

University of Oxford

RM

University of Toronto

PJ

Charles University

GS

Norwegian School of Economics

Top Institutions

Rankings shown are based on concept H-Index.

International Monetary Fund

Washington D.C., United States

University of Oxford

Oxford, United Kingdom

University of Mannheim

Mannheim, Germany

University of Michigan

Ann Arbor, United States

Top Venues

Rankings shown are based on concept H-Index.