The 15% minimum corporate tax is supposed to curb things like tax avoidance and profit shifting tactics. But will it actually have that impact? Hannah Wise elaborates on the implications referring to the latest Avenir Suisse study.
by Lukas Schmid, collaboration Eveline Hutter
Avenir Suisse has taken the recently launched implementation of the OECD minimum tax rate as an opportunity to examine central aspects of the Federal Council's proposal from a liberal perspective, to explain the effects of the reform on government investment incentives, and to make recommendations on business development policy.
Global GDP: Overestimated by 25 Percent
Enormous deviations in the comparison of actual and forecast GDP growth fundamentally call into question the value of longer-term impact analyses
Obscene Profits?
10 reasons why a special tax on war or crisis profits could prove to be a Pandora's box
Avenir Suisse is the leading Swiss think tank which promotes open-market ideas in economics, politics and society at large. Although continuing to publish on Switzerland’s domestic politics, the think tank aims to address Switzerland’s growing importance in the international community and global economy. Avenir Suisse’s English-language monthly newsletter aims to reunite people and institutions interested in obtaining regular valuable insights on Switzerland, useful in international discussions and as a source of
comparisons.
