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Dossier: Centralization

Dossier: Centralization

CHF 69.95

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CHF 69.95

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GIS experts explain how politicians have been working to replace healthy international tax competition with a centralized scheme that sets the stage for ever-higher taxes.


International tax-rate competition is being replaced with a rigid centralized scheme setting the stage for higher taxes in the future.

Technocrats and politicians in the Organisation for Economic Co-operation and Development (OECD), the European Commission and the current administration in the United States have been working in lockstep to upend the system for taxing corporate earnings.

The OECD’s “Two-Pillar Solution” aims to hike effective corporate tax rates and move taxing rights away from some developed countries, primarily the U.S., and grant them to others, mainly in the Global South. The rationale for the change is based on allegations that multinational corporations have been abusing the existing system to avoid paying their fair share. The claim is not supported by evidence – actually, statistical data contradicts it – but it remains popular with politicians and the general public.

A big part of the OECD “solution,” however, is still being negotiated. Many specific provisions have met with resistance. GIS experts have been among those warning that centralization and bureaucratic overreach must be tempered in the interest of a democratic, free and prosperous world. This GIS Dossier offers an updated review of the global tax harmonization project, highlights its often convoluted development and examines the likely consequences of implementing such a centralized system.

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