02006cas a2200325 a 4500 AALejournalIMF022139 230101c9999 xx r poo 0 0eng d 5.00 USD 9781557756183 1018-5941 BD-DhAAL BD-DhAAL Hebous, Shafik. Pareto-Improving Minimum Corporate Taxation / Shafik Hebous, Michael Keen. Washington, D.C. : International Monetary Fund, 2021. 1 online resource (23 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which-the policy objective being to change the rules of tax competition game---are critical for assessing the design and welfare impact of, and prospects for, this fundamental policy innovation. Analysis and calibration plausibly suggest sizable scope for minima that are Pareto-improving, benefiting low as well as high tax countries, over the uncoordinated equilibrium. Mode of access: Internet Business Taxes and Subsidies imf Efficiency imf International Business imf Multinational Firms imf Optimal Taxation imf Tax Competition, Minimum Taxation and Corporate Tax Reform imf Keen, Michael. IMF Working Papers; Working Paper ; No. 2021/250 Full text available on IMF http://elibrary.imf.org/view/journals/001/2021/250/001.2021.issue-250-en.xml IMF e-Library