1. Is the proposed global minimum corporate profits tax a form of tax policy "floor" ? Is this a "race" to the "bottom" or to the 'top" as it relates to tax policy ?
2. Does the policy incentivize governments to be more efficient / effective in their fiscal spending behaviors or less efficient / effective ? Explain ?
3. Any other perspectives you would like to provide in your analysis ? (Self-Interest ?, Sovereign Independence, Tax Efficiency, Consumer & Producer Surplus Impacts ?)