Rasmus Corlin Christensen
@phdskat.org
Associate Professor @ Copenhagen Business School | International political economy, international tax, global governance, professionals.
🌐 phdskat.org
🌐 phdskat.org
New OECD data, just out today:
For the third year running, the average global corporate tax rate *increased* - and more countries now *raise* than lower their corporate taxes.
This follows the adoption of the global minimum tax and essentially reverses four decades of racing to the bottom.
For the third year running, the average global corporate tax rate *increased* - and more countries now *raise* than lower their corporate taxes.
This follows the adoption of the global minimum tax and essentially reverses four decades of racing to the bottom.
November 25, 2025 at 2:18 PM
New OECD data, just out today:
For the third year running, the average global corporate tax rate *increased* - and more countries now *raise* than lower their corporate taxes.
This follows the adoption of the global minimum tax and essentially reverses four decades of racing to the bottom.
For the third year running, the average global corporate tax rate *increased* - and more countries now *raise* than lower their corporate taxes.
This follows the adoption of the global minimum tax and essentially reverses four decades of racing to the bottom.
The insistence on torturing the example of the Danish Social Democrats remains mindboggling.
November 23, 2025 at 12:01 PM
The insistence on torturing the example of the Danish Social Democrats remains mindboggling.
A reminder that the enforcement mechanisms of the global minimum tax - groundbreaking in its design - make it almost impossible for low-tax groups and jurisdictions to escape the scheme.
November 14, 2025 at 1:49 PM
A reminder that the enforcement mechanisms of the global minimum tax - groundbreaking in its design - make it almost impossible for low-tax groups and jurisdictions to escape the scheme.
How do national carbon pricing policies compare?
The OECD's work on mapping net effective carbon rates (i.e. including fossil fuel subsidies and all other relevant schemes) was recently updated for 2023. Still very uneven progress, even among "climate-progressive" states.
The OECD's work on mapping net effective carbon rates (i.e. including fossil fuel subsidies and all other relevant schemes) was recently updated for 2023. Still very uneven progress, even among "climate-progressive" states.
November 14, 2025 at 10:30 AM
How do national carbon pricing policies compare?
The OECD's work on mapping net effective carbon rates (i.e. including fossil fuel subsidies and all other relevant schemes) was recently updated for 2023. Still very uneven progress, even among "climate-progressive" states.
The OECD's work on mapping net effective carbon rates (i.e. including fossil fuel subsidies and all other relevant schemes) was recently updated for 2023. Still very uneven progress, even among "climate-progressive" states.
Geopolitik er HOT, forstås
November 11, 2025 at 10:27 AM
Geopolitik er HOT, forstås
you won't believe this one weird trick
November 8, 2025 at 8:37 AM
you won't believe this one weird trick
Perfect headline. 10/10, no notes.
November 6, 2025 at 1:54 PM
Perfect headline. 10/10, no notes.
Love the visualizations in this excellent piece from Francesca Minetto on on the 'reverse Brussels effect': EU policies imported from international institutions. All-too-rare clear and quality scientific illustrations. A few below.
www.tandfonline.com/doi/full/10....
www.tandfonline.com/doi/full/10....
November 3, 2025 at 10:25 AM
Love the visualizations in this excellent piece from Francesca Minetto on on the 'reverse Brussels effect': EU policies imported from international institutions. All-too-rare clear and quality scientific illustrations. A few below.
www.tandfonline.com/doi/full/10....
www.tandfonline.com/doi/full/10....
The Commission is very actively flexing their new powers (which will obviously be contested: member states are not exactly thrilled)
October 30, 2025 at 9:34 AM
The Commission is very actively flexing their new powers (which will obviously be contested: member states are not exactly thrilled)
Today is 27 years since we lost this brilliant and inspirational woman, Susan Strange.
October 25, 2025 at 11:18 AM
Today is 27 years since we lost this brilliant and inspirational woman, Susan Strange.
Your latest installment of "the rise of the EU in international tax politics": the Commission is pushing for a mandate for the UN tax convention negotiations. EU member states aren't thrilled.
October 18, 2025 at 2:11 PM
Your latest installment of "the rise of the EU in international tax politics": the Commission is pushing for a mandate for the UN tax convention negotiations. EU member states aren't thrilled.
The OECD effectively solved* cross-border bank tax evasion - a major problem of globalisation - with global automatic exchange of financial data.
They just took the first step towards a similar system for cross-border real estate. That’s big!
www.oecd.org/content/dam/...
*okay, with caveats
They just took the first step towards a similar system for cross-border real estate. That’s big!
www.oecd.org/content/dam/...
*okay, with caveats
October 17, 2025 at 11:21 AM
The OECD effectively solved* cross-border bank tax evasion - a major problem of globalisation - with global automatic exchange of financial data.
They just took the first step towards a similar system for cross-border real estate. That’s big!
www.oecd.org/content/dam/...
*okay, with caveats
They just took the first step towards a similar system for cross-border real estate. That’s big!
www.oecd.org/content/dam/...
*okay, with caveats
It just never gets old 🥳
October 12, 2025 at 11:44 AM
It just never gets old 🥳
And so does most everyone else too.
October 9, 2025 at 9:26 AM
And so does most everyone else too.
Broken record time: Despite big rhetoric, the G7 tax "deal" from June is barely worth the paper it's written on. The EU still insists US multinationals' should be subject to the global minimum tax rules!
October 9, 2025 at 9:25 AM
Broken record time: Despite big rhetoric, the G7 tax "deal" from June is barely worth the paper it's written on. The EU still insists US multinationals' should be subject to the global minimum tax rules!
“På Socialdemokratiets årsmøde fik RUC mere opmærksomhed end Putin, houthierne og klimakrisen.”
🤗
🤗
September 20, 2025 at 5:53 AM
“På Socialdemokratiets årsmøde fik RUC mere opmærksomhed end Putin, houthierne og klimakrisen.”
🤗
🤗
Or, in Rixen's terms, tax competition is a "natural force", "exogenously given" and thus un-changeable. At least to make experts and decision-makers.
September 18, 2025 at 10:08 AM
Or, in Rixen's terms, tax competition is a "natural force", "exogenously given" and thus un-changeable. At least to make experts and decision-makers.
I always liked Lynne Latulippe's idea of tax competition (i.e. you try to tax wealth more, it just moves) as an *internalized* policy goal - it becomes an almost psychological notion, deeply ingrained in people's beliefs about how the world works
September 18, 2025 at 10:03 AM
I always liked Lynne Latulippe's idea of tax competition (i.e. you try to tax wealth more, it just moves) as an *internalized* policy goal - it becomes an almost psychological notion, deeply ingrained in people's beliefs about how the world works
Cool study. Using participation in the OECD-UN "Tax Inspectors Without Borders" programme, this paper finds tax administration quality improvements lead to more inward FDI (by curbing corruption and reducing uncertainty)
doi.org/10.1016/j.ja...
doi.org/10.1016/j.ja...
September 5, 2025 at 3:05 PM
Cool study. Using participation in the OECD-UN "Tax Inspectors Without Borders" programme, this paper finds tax administration quality improvements lead to more inward FDI (by curbing corruption and reducing uncertainty)
doi.org/10.1016/j.ja...
doi.org/10.1016/j.ja...
Great to see this out from Saila Stausholm, @richardjmurphy.bsky.social & @lenseabrooke.bsky.social, a continuation of the broader work from our group on the Big Four. Read if you want to understand how these firms manage conflicting market demands across jurisidctions:
doi.org/10.1111/1911...
doi.org/10.1111/1911...
September 2, 2025 at 7:04 AM
Great to see this out from Saila Stausholm, @richardjmurphy.bsky.social & @lenseabrooke.bsky.social, a continuation of the broader work from our group on the Big Four. Read if you want to understand how these firms manage conflicting market demands across jurisidctions:
doi.org/10.1111/1911...
doi.org/10.1111/1911...
Excellent quote imo.
on.ft.com/4lOZYbg Dirigiste-in chief: why Trump opened the door to ‘state-run capitalism’
on.ft.com/4lOZYbg Dirigiste-in chief: why Trump opened the door to ‘state-run capitalism’
August 26, 2025 at 4:48 AM
Excellent quote imo.
on.ft.com/4lOZYbg Dirigiste-in chief: why Trump opened the door to ‘state-run capitalism’
on.ft.com/4lOZYbg Dirigiste-in chief: why Trump opened the door to ‘state-run capitalism’