CEPII, Recherche et Expertise sur l'economie mondiale
International Corporate Taxation after Covid-19: Minimum Taxation as the New Normal

Sébastien Laffitte
Julien Martin
Mathieu Parenti
Baptiste Souillard
Farid Toubal

There are lessons to be learned from the current Covid-19 pandemic. This exceptional situation requires rethinking the provision of sound infrastructures and a functioning health system. National healthcare and other public services, which are currently under increasing pressure, have been underfunded in many countries, an issue that corporate tax avoidance has likely exacerbated. Some multinationals that have been avoiding corporate taxes for years are about to be bailed out by national governments, thus arousing a public sentiment of unfairness. In this Policy Brief, we argue that setting a minimum effective tax rate on the global profit of multinational firms would tackle these concerns.

 Keywords : Multinational Firms | Corporate Taxation | Tax Avoidance | Minimum Taxation | Pandemics

 JEL : H32, H40, H50, F23
CEPII Policy Brief
N°2020-30,  2020

Full Text

 French Version

BibTeX (with abstract),
plain text (with abstract),
RIS (with abstract)