Conference on the "Economic and Legal Implications of the Global Minimum Tax"

The interdisciplinary conference organized by our Institute's two departments took place on 24 and 25 June 2024 at the Harnack House in Berlin.

Aitor Navarro (1st row, 3rd f. l.) and Georg Thunecke (1st row, 3rd f. r.) organized this interdisciplinary workshop.

Over the course of two days, the conference provided a unique platform for internationally renowned academics in economics and international tax law to come together. Their interdisciplinary discussions explored the multifaceted economic and legal implications of global minimum taxation.

The keynote speakers were Jim Hines (University of Michigan) and Niels Johannesen (University of Oxford). In their presentations, they illuminated the complexity of designing a global minimum tax and presented models that can be used to estimate its effects even before it is introduced.

The participants also discussed implementation pitfalls, effects on tax revenue, and the strategic incentives associated with the global minimum tax. With their contributions, the speakers built bridges between law, economics, and accounting.

June 2024