What question did this study set out to answer?

To explore the international nature of corporate tax policy and the implications of recent reforms.

April 24, 2026Bulletin for international taxation0 citations

National versus International Welfare

Key Points

To explore the international nature of corporate tax policy and the implications of recent reforms.
Review of economic literature on international corporate taxation.
Assessment of OECD/G20 reform proposals.
Analysis of the impact of geopolitical factors on tax policy.
Identified the need for consolidating existing corporate tax systems.
Highlighted the challenges of structural redesign due to empirical uncertainty.
Emphasized the significance of cross-border externalities in national tax policies.

Abstract

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.

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Cite This Study

Nadine Riedel (Tue,) studied this question.

synapsesocial.com/papers/69eb0b8d553a5433e34b53cc https://doi.org/https://doi.org/10.59403/2m84q6x

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