Why the United States Needs the Global Minimum Tax

3 Pages Posted: 21 Jun 2022 Last revised: 27 Jul 2022

Date Written: June 10, 2022

Abstract

This paper explains why the global minimum tax as proposed by the OECD is critical to the US corporate tax.

Keywords: OECD, Pillar Two

JEL Classification: H26

Suggested Citation

Avi-Yonah, Reuven S., Why the United States Needs the Global Minimum Tax (June 10, 2022). U of Michigan Public Law Research Paper No. 22-023, Available at SSRN: https://ssrn.com/abstract=4133554 or http://dx.doi.org/10.2139/ssrn.4133554

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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