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Title
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It’s time for Pillar 3: a global excess profits tax for COVID-19 and beyond
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Author
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Abstract
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| In this article, the authors consider proposals to rebuild revenue coffers using excess profits taxes during the COVID-19 pandemic and argue that, owing to emerging global tax data, norms, and governance structures, a global excess profits tax has better prospects than a series of unilateral measures. |
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Language
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English
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Publication
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2020
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Volume/pages
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98
(2020)
, p. 507-510
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