March 2026The Art of TaxationWhy raising revenue is central to developmentKATHERINE BAERRUUD DE MOOIJSeptember 2025Taxing MattersStefanie Stantcheva explains how policymakers can raise taxes without scaring off innovatorsRhoda MetcalfePodcastThe Case for a Global Corporate Minimum TaxWhile 21st-century globalization and international trade dramatically changed how multinational corporations operate, the way they are taxed is largely based on early 20th-century thinking. Recent efforts to modernize the international corporate tax system include a minimum corporate tax to make it more equitable. The IMF's Cory Hillier and Shafik Hebous are coauthors of recent research that seeks to strengthen the impact of a corporate minimum tax.Cory HillierShafik HebousLoad MoreRelated LinksF&D HomepageF&D TopicsF&D AuthorsCountry Focus