This article reviews corporate tax policies, assessing OECD reforms and suggesting consolidation amid geopolitical constraints.
Corporate tax policy operates in a fundamentally international setting, generating cross-border externalities that national governments rarely internalize. This article reviews the economic foundations of international corporate taxation, assesses recent Organisation for Economic Co-operation and Development (OECD)/G20 reforms and argues for consolidating the existing system rather than pursuing far-reaching structural redesigns amid empirical uncertainty and geopolitical constraints.
No takes yet. Share an insight, caveat, or question.
Nadine Riedel (2026) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: