Global Corporate Tax
https://www.rozen-bakher.com/forum/2021/07/08/global-tax
Published Date: 8 July 2021; Latest Update of Scientific Literature: 11 March 2026
COPYRIGHT ©2021-2026 ZIVA ROZEN-BAKHER ALL RIGHTS RESERVED
Rozen-Bakher, Z., Global Corporate Tax, Global Risks by Dr. Ziva Rozen-Bakher, 08 July 2021, https://www.rozen-bakher.com/forum/2021/07/08/global-tax
Global Risks by Dr. Ziva Rozen-Bakher
Global Risks Aims to Stimulate Thinking ‘Out of the Box’ about Ongoing Global Problems that Have No Clear Solutions.
Rozen-Bakher, Z. Global Risks by Dr. Ziva Rozen-Bakher https://www.rozen-bakher.com/global-risks
Dr. Ziva Rozen-Bakher
Researcher in International Relations and Foreign Policy with a Focus on International Security alongside Military, Political and Economic Risks for Foreign Direct Investment (FDI) and International Trade
Do we need a global corporate tax for global prosperity?
How it can be implemented against sovereign countries that oppose global corporate tax?
For many years, a low tax regime has become a location factor that encourages Foreign Direct Investment (FDI). For some countries without natural resources, it serves as their national competitive advantage compared to other countries. However, from the country's perspective, low income from corporate tax is like a person with a low salary that has money only for basic needs. Thus, a country with a low income from corporate tax has a problem allocating a budget for the development of public infrastructure or public services. Paradoxically, many firms and individuals are rich in such a country, but the country is relatively poor, especially in relation to public needs.
If we assume that global corporate tax will benefit global prosperity, especially in relation to public needs at the country level, then is it possible to "force" countries to implement it? If not, will the global corporate tax be effective if many countries raise their corporate tax rates to match the global rate, while other countries keep their tax rates low? Will it lead to the creation of high-tax regimes versus low-tax regimes that may backfire on the global corporate tax? Perhaps the solution will come from the implementation of the global corporate tax.
Relevant Items From the Research of Dr. Ziva Rozen-Bakher
Look for Pages 37 and 41. Rozen-Bakher, Z. (2011). Multinational Enterprises (MNEs) in the Global Era: The Impact of Location Factors ─ Economic, Political, Technological, Cultural and Labour Market Policy ─ on Inward and Outward Foreign Direct Investment (FDI), and the implications of FDI inward and FDI outward on Labour Markets. PhD Dissertation in Hebrew. University of Haifa. Supervisors: Cohen, A. & Weber, Y. https://www.rozen-bakher.com/s/Dissertation-final-Ziva-Rozen-Bachar.pdf
Look for Pages 38, 105 and 140. Rozen-Bakher, Z. (2019). Trade Wars: Foreign Direct Investment (FDI) and International Trade. Unpublished Research Book, PDB1. https://www.rozen-bakher.com/s/Dr-Ziva-Rozen-Bakher_Book-Draft-Trade-Wars_18102025-wgfr.pdf
Look for Page 82. Rozen-Bakher, Z. (2018). Multinational Enterprises (MNE): International Trade and Foreign Direct Investment (FDI). Unpublished Research Book in Hebrew, PDB2. https://www.rozen-bakher.com/s/Dr-Ziva-Rozen-Bakher_Book-Draft-MNE_Hebrew18102025.pdf
From the Scientific Literature: Research Papers and Research Books
The Global Corporate Minimum Tax: A Cure or Not? Mintz, J. (2023). The Global Corporate Minimum Tax: A Cure or Not?. Canadian Tax Journal/Revue fiscale canadienne, 70, 231-55.
The perceived (un) fairness of the global minimum corporate tax rate De la Feria, R. (2024). The perceived (un) fairness of the global minimum corporate tax rate. In The ‘pillar two’global minimum tax (pp. 58-83). Edward Elgar Publishing.
Global corporate tax policy space Kenc, T., & Cevik, E. I. (2024). Global corporate tax policy space. Economic Systems, 48(2), 101197.
The global minimum tax Johannesen, N. (2022). The global minimum tax. Journal of Public Economics, 212, 104709.
Ending the race to the bottom: Analyzing a recent global agreement on corporate taxation Bharanidaran, R. (2024). Ending the race to the bottom: Analyzing a recent global agreement on corporate taxation. Chi. J. Int'l L. Online, 3, 36.
International tax competition and coordination with a global minimum tax Devereux, M. P. (2023). International tax competition and coordination with a global minimum tax. National Tax Journal, 76(1), 145-166.
Corporate Tax Games: A Case Study of Ireland in the Global Politics of Tax Chasaide, N. N. (2023). Corporate Tax Games: A Case Study of Ireland in the Global Politics of Tax. National University of Ireland, Maynooth (Ireland).
Global corporate tax competition challenges climate change mitigation Duan, Y., Zhang, Z., Li, Y., Wang, S., Yang, C., & Lu, Y. (2024). Global corporate tax competition challenges climate change mitigation. Nature Climate Change, 14(4), 353-356.
Measuring the expected effects of the global tax reform Gómez-Cram, R., & Olbert, M. (2023). Measuring the expected effects of the global tax reform. The Review of Financial Studies, 36(12), 4965-5011.
Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results Cobham, A., & Janský, P. (2018). Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results. Journal of International Development, 30(2), 206-232.
A critique of the Laffer theorem’s macro-narrative consequences for corporate tax avoidance from a Global Wealth Chain perspective Morgan, J. (2021). A critique of the Laffer theorem’s macro-narrative consequences for corporate tax avoidance from a Global Wealth Chain perspective. Globalizations, 18(2), 174-194.
Statutory corporate tax change and the stock market returns: the global experience Wang, H., & Macy, A. (2021). Statutory corporate tax change and the stock market returns: The global experience. Applied Economics Letters, 28(6), 464-469.
International corporate tax avoidance: A review of the channels, magnitudes, and blind spots Beer, S., De Mooij, R., & Liu, L. (2020). International corporate tax avoidance: A review of the channels, magnitudes, and blind spots. Journal of economic surveys, 34(3), 660-688.
Corporate tax avoidance practices of multinationals and country responses to improve quality of compliance Rabbi, F., & Almutairi, S. S. (2021). CORPORATE TAX AVOIDANCE PRACTICES OF MULTINATIONALS AND COUNTRY RESPONSES TO IMPROVE QUALITY OF COMPLIANCE. International Journal for Quality Research, 15(1).
Who pays the corporate tax in a global economy? Clausing, K. A. (2013). Who pays the corporate tax in a global economy?. National Tax Journal, 66(1), 151-184.
Tax Battles: The dangerous global race to the bottom on corporate tax Berkhout, E. (2016). Tax Battles: The dangerous global race to the bottom on corporate tax. Oxfam.
