A1 - Sébastien Laffitte
A1 - Julien Martin
A1 - Mathieu Parenti
A1 - Baptiste Souillard
A1 - Farid Toubal
TI - Impôts des multinationales après la crise sanitaire : pour un taux de taxe effectif minimum
IS - 2020-30
T3 - CEPII Policy Brief
KW - Multinational Firms
KW - Corporate Taxation
KW - Tax Avoidance
KW - Minimum Taxation
KW - Pandemics
N2 -
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.

ER -