Will the minimum global corporate tax of 15% be able to end tax competition and raise additional sizeable revenue?
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Will resolve YES if it's established through papers/reports of significant researchers/institutions that the minimum global corporate tax of 15% has been successful in achieving its self-established goal.

Will resolve NO if the policy is proven to not be significant or even worse.

Will resolve N/A if the policy is halted/not applied and not sufficient research is done.

Euronews: https://www.euronews.com/business/2024/01/03/the-global-minimum-tax-is-here-and-this-tax-emperor-has-no-clothes

Financial Times:

https://www.ft.com/content/191d8388-c5c0-419c-95d6-918df6f09fc5

Key points:

-The US will not be part of this agreement.

-The policy needs to fullfil its general promise and does not need to be beneficial to every country.

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If some significant researchers/institutions say it has been successful, and some say it hasn't, what would the resolution be?

@horse The institutions will be the first tier of importance and will probably include the OECD, IMF, EU and other major neoliberal institutions. If there isn't a consensus within those I believe we can say that a conclusion on the efficacy of the policy has not been established. Hope this helps!

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