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Tax Policy Blog

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global tax agreement global tax deal OECD global minimum tax rules corporate minimum tax rules Secretariat Proposal, OECD Public Consultation Document, Unified Approach under pillar one

Magna Carta and Tax Reform

Magna Carta is rarely remembered as an instrument of tax reform, but it introduced important, if still rudimentary, principles of tax policy, requiring the consent of the governed to levy new taxes and curtailing arbitrary and ruinous taxation.

4 min read