![Minimum Corporate Income Taxes. A discussion with Alan Auerbach (University of California-Berkeley), Michelle Hanlon (MIT), and (moderator) Kent Smetters (Wharton).](https://images.squarespace-cdn.com/content/v1/55693d60e4b06d83cf793431/1657051815040-JU7AEVUJJ0CHS0G5S0Z8/AdobeStock_179099317.jpeg)
Minimum Corporate Income Taxes. A discussion with Alan Auerbach (University of California-Berkeley), Michelle Hanlon (MIT), and (moderator) Kent Smetters (Wharton).
Minimum corporate income taxes are currently being debated as a way to generate tax revenue while preventing highly profitable companies from using tax loopholes to reduce their tax bills. In particular, a minimum tax based on income that corporations report on financial statements has been included in both the House and Senate versions of Build Back Better. Minimum taxes, such as a minimum tax on multinational corporations, are also being considered as part of tax changes codified in international agreements. Questions that will be addressed in this webinar include: Are minimum corporate income taxes efficient in general? What are the challenges with different approaches to imposing a minimum tax, both domestically and internationally? What are potential minimum tax alternatives that do not use financial statement income but can raise similar levels of revenue?