Taxes

The Case for a Global Corporate Minimum Tax: Cory Hillier, Shafik Hebous

Cory Hillier, Shafik Hebous October 10, 2024

While 21st-century globalization and international trade dramatically changed how multinational corporations operate, the way they are taxed is largely based on early 20th-century thinking. Recent efforts to modernize the international corporate tax system include a minimum corporate tax to make it more equitable. The IMF's Cory Hillier and Shafik Hebous are coauthors of recent research that seeks to strengthen the impact of a corporate minimum tax.

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IMF Podcasts are the views of the International Monetary Fund (IMF) staff and external officials on pressing economic and policy issues of the day. The IMF, based in Washington D.C., is an organization of 191 countries, working to foster global monetary cooperation and financial stability around the world. The views expressed are those of the author(s) and do not necessarily represent the views of the IMF and its Executive Board.