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Ruud de Mooij, Michael Keen, Victoria Perry Leaders of the advanced economies of the G7 recently made what they described as a “historic commitment” on taxation of multinational corporations (G7 2021).  The IGM Forum at Chicago Booth, which, for nearly a decade, has been regularly polling some of the world’s top economic experts in the US and Europe for their views on topical issues of public policy, invited its European and US panels to express their views on some of the issues surrounding the global deal on corporate taxes: the impact of a global minimum rate on investment, profit-shifting and low-tax jurisdictions (Acciari et al. 2021); whether a stable international tax system that includes a global minimum rate can be achieved (Laffitte et al. 2021); and a potential move from levying taxes based on where firms’ headquarters and production are located to where they make their sales.

United statesUnited kingdomCarbis bayChristian leuzPete klenowRobert shimerKarl whelanRobert hallDaniel sturmFranklin allenRicardo reisRichard schmalenseeKenneth juddPol antrasCaroline hoxbyDaron acemoglu