Making Sense of Profit Shifting: Pascal Saint-Amans
Pascal Saint-Amans is Director of the OECD’s Centre for Tax Policy and Administration (CPTA).
10 min readAcademic studies show that higher corporate tax rates depress worker wages and lead to fewer jobs. An Organisation for Co-operation and Development (OECD) study has found that the corporate tax is the least efficient and most harmful way for governments to raise revenue.
Pascal Saint-Amans is Director of the OECD’s Centre for Tax Policy and Administration (CPTA).
10 min read
Dhammika Dharmapala is a Professor of Law at the University of Chicago Law School.
19 min read
Kimberly Clausing is the Thormund A. Miller and Walter Mintz Professor of Economics at Reed College.
32 min read