It’s Time for Pillar 3 : A Global Excess Profits Tax for COVID-19 and Beyond

The novel coronavirus demands untold amounts of public spending even as it has destroyed untold amounts of economic value, yet the fortunes of some taxpayers will multiply in the process. The authors consider proposals to rebuild revenue coffers using excess profits taxes and argue that, owing to emerging global tax data, norms, and governance structures, a global excess profits tax has better prospects than a series of unilateral measures

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Year of publication:	[2021]
Authors:	Christians, Allison ; Diniz Magalhaes, Tarcisio
Publisher:	[S.l.] : SSRN
Subject:	Coronavirus \| Welt \| World \| Ertragsbesteuerung \| Profit taxation

Extent:	1 Online-Ressource (6 p)
Series:	Tax Notes International, May 4, 2020, pp. 507-510
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2020 erstellt
Other identifiers:	10.2139/ssrn.3882142 [DOI]
Classification:	D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement ; D78 - Positive Analysis of Policy-Making and Implementation ; E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; F23 - Multinational Firms; International Business ; F42 - International Policy Coordination and Transmission ; H20 - Taxation, Subsidies, and Revenue. General ; H25 - Business Taxes and Subsidies ; H87 - International Fiscal Issues ; K33 - International Law ; K34 - Tax Law ; O19 - International Linkages to Development; Role of International Organizations ; O34 - Intellectual Property Rights: National and International Issues ; O38 - Government Policy
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013217508