Climate change is driving global inequality.

Are the global tax proposals in the interests of low- and middle-income countries?

In July 2021, 133 governments reached a high-level agreement on the taxation of multinational corporations, combining a redistribution of taxing rights to market countries (“Pillar 1”) with a global minimum tax (“Pillar 2”). How good is it for low and middle-income countries? And what should they do about it?

Author

Didier Jacobs

Publication date

Publication type

Briefing paper

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