What is corporate tax and what it is not?

To build a robust and productive conversation about tax, it can be helpful to start with some reflection on how taxes have come into our societies in the first place.

I was interviewed for a short video that breaks down what taxes are (and what they are not) in a simple way. The video explores some basic but critical questions: what is corporate tax and why has it become so complex? What can we do to simplify things and move forward with productive conversations about tax?

Watch the above video for my thoughts on these topics, and please share your own thoughts in the comments: are there additional issues that make today’s global tax landscape so complex? Is there more that corporations, government, tax professionals and the general public can be doing to drive a productive discussion around corporate tax in today’s multinational and digital world?

Once we have a consistent articulation of what tax is, while acknowledging that it means different things to different people, we can move on to a better understanding and more productive conversation, about corporate tax in a complex, global world.