FAZ guest article by Prof. Spengel

The OECD calculates the minimum tax revenue nicely. The global minimum tax leads to high administrative costs. In the end, Germany could hardly get anything out of it.

You can read the entire guest article by Prof. Spengel (Chair of Business Administration and International Taxation (Taxation II)) and Sophia Wickel (PhD student at the University of Mannheim and research associate at ZEW) here .