Rasmus Corlin Christensen
@phdskat.org
Associate Professor @ Copenhagen Business School | International political economy, international tax, global governance, professionals.
🌐 phdskat.org
🌐 phdskat.org
New OECD data, just out today:
For the third year running, the average global corporate tax rate *increased* - and more countries now *raise* than lower their corporate taxes.
This follows the adoption of the global minimum tax and essentially reverses four decades of racing to the bottom.
For the third year running, the average global corporate tax rate *increased* - and more countries now *raise* than lower their corporate taxes.
This follows the adoption of the global minimum tax and essentially reverses four decades of racing to the bottom.
November 25, 2025 at 2:18 PM
New OECD data, just out today:
For the third year running, the average global corporate tax rate *increased* - and more countries now *raise* than lower their corporate taxes.
This follows the adoption of the global minimum tax and essentially reverses four decades of racing to the bottom.
For the third year running, the average global corporate tax rate *increased* - and more countries now *raise* than lower their corporate taxes.
This follows the adoption of the global minimum tax and essentially reverses four decades of racing to the bottom.
The insistence on torturing the example of the Danish Social Democrats remains mindboggling.
November 23, 2025 at 12:01 PM
The insistence on torturing the example of the Danish Social Democrats remains mindboggling.
Tax multilateralism is alive and well, despite reports to the contrary. US pressure hasn't (yet) undermined the integrity of the global minimum tax, and negotiations are proceeding at the OECD.
Elodie Lamer has the report from our annual international tax conference:
Elodie Lamer has the report from our annual international tax conference:
www.taxnotes.com
November 21, 2025 at 9:23 AM
Tax multilateralism is alive and well, despite reports to the contrary. US pressure hasn't (yet) undermined the integrity of the global minimum tax, and negotiations are proceeding at the OECD.
Elodie Lamer has the report from our annual international tax conference:
Elodie Lamer has the report from our annual international tax conference:
Reposted by Rasmus Corlin Christensen
Our online special issue, The Future of Global Governance and World Order, is out!
It features 15 short essays plus the editors' introduction, all #OpenAccess.
www.cambridge.org/core/journal...
#IOFoGG
It features 15 short essays plus the editors' introduction, all #OpenAccess.
www.cambridge.org/core/journal...
#IOFoGG
November 20, 2025 at 11:21 AM
Our online special issue, The Future of Global Governance and World Order, is out!
It features 15 short essays plus the editors' introduction, all #OpenAccess.
www.cambridge.org/core/journal...
#IOFoGG
It features 15 short essays plus the editors' introduction, all #OpenAccess.
www.cambridge.org/core/journal...
#IOFoGG
Local elections = best-in-class when it comes to entertainment value. Tons of election night backstabbing and drama.
November 19, 2025 at 5:38 PM
Local elections = best-in-class when it comes to entertainment value. Tons of election night backstabbing and drama.
Copenhagen has a new lord mayor:
Sisse Marie Welling (SF) will be the new Mayor of Copenhagen. Social Democrats lose the capital after over 100 years - The Copenhagen Post
Sisse Marie Welling from Socialistisk Folkeparti (SF, the Socialist People’s Party) was appointed as the new lord mayor of Copenhagen. She announced the result at Copenhagen City Hall after overnight ...
cphpost.dk
November 19, 2025 at 8:46 AM
Copenhagen has a new lord mayor:
Lots of Danish Social Democrats action on the timeline today and, sure, fine, but more people should read this:
This is good and more people need to recognize how important the particularities of the Danish parliamentary system are to explaining the Danish Social Democrats' "success" on immigration when comparing it to other national political contexts.
'drawing lessons should be done with caution and involves pitfalls for British politicians'. We hear a lot about how the Social Democrats succeeded on immigration in Denmark?
But is it a model we should emulate? @kristinabsimonsen.bsky.social explains. ukandeu.ac.uk/denmarks-mig...
But is it a model we should emulate? @kristinabsimonsen.bsky.social explains. ukandeu.ac.uk/denmarks-mig...
November 18, 2025 at 2:56 PM
Lots of Danish Social Democrats action on the timeline today and, sure, fine, but more people should read this:
Local elections in Denmark today! 🇩🇰
Democratic duty: done ✅
Nothing much at stake, of course..
Democratic duty: done ✅
Nothing much at stake, of course..
Centre-left tipped to lose Copenhagen for first time in electoral history
Political rivals say PM’s divisive politics have encouraged voters to ditch the Social Democrats for the far right
www.theguardian.com
November 18, 2025 at 8:14 AM
Local elections in Denmark today! 🇩🇰
Democratic duty: done ✅
Nothing much at stake, of course..
Democratic duty: done ✅
Nothing much at stake, of course..
DST whack-a-mole continues: "Switzerland and Liechtenstein intend to continue to refrain from imposing digital services taxes."
www.whitehouse.gov/briefings-st...
www.whitehouse.gov/briefings-st...
Four more deals announced - Argentina, Guatemala, Ecuador, El Salvador - with similar language on "discriminatory" digital services taxes.
Trump is clearly committed to playing bilateral whack-a-mole to prevent DSTs.
Trump is clearly committed to playing bilateral whack-a-mole to prevent DSTs.
November 15, 2025 at 10:32 AM
DST whack-a-mole continues: "Switzerland and Liechtenstein intend to continue to refrain from imposing digital services taxes."
www.whitehouse.gov/briefings-st...
www.whitehouse.gov/briefings-st...
A reminder that the enforcement mechanisms of the global minimum tax - groundbreaking in its design - make it almost impossible for low-tax groups and jurisdictions to escape the scheme.
November 14, 2025 at 1:49 PM
A reminder that the enforcement mechanisms of the global minimum tax - groundbreaking in its design - make it almost impossible for low-tax groups and jurisdictions to escape the scheme.
How do national carbon pricing policies compare?
The OECD's work on mapping net effective carbon rates (i.e. including fossil fuel subsidies and all other relevant schemes) was recently updated for 2023. Still very uneven progress, even among "climate-progressive" states.
The OECD's work on mapping net effective carbon rates (i.e. including fossil fuel subsidies and all other relevant schemes) was recently updated for 2023. Still very uneven progress, even among "climate-progressive" states.
November 14, 2025 at 10:30 AM
How do national carbon pricing policies compare?
The OECD's work on mapping net effective carbon rates (i.e. including fossil fuel subsidies and all other relevant schemes) was recently updated for 2023. Still very uneven progress, even among "climate-progressive" states.
The OECD's work on mapping net effective carbon rates (i.e. including fossil fuel subsidies and all other relevant schemes) was recently updated for 2023. Still very uneven progress, even among "climate-progressive" states.
Four more deals announced - Argentina, Guatemala, Ecuador, El Salvador - with similar language on "discriminatory" digital services taxes.
Trump is clearly committed to playing bilateral whack-a-mole to prevent DSTs.
Trump is clearly committed to playing bilateral whack-a-mole to prevent DSTs.
November 14, 2025 at 9:03 AM
Four more deals announced - Argentina, Guatemala, Ecuador, El Salvador - with similar language on "discriminatory" digital services taxes.
Trump is clearly committed to playing bilateral whack-a-mole to prevent DSTs.
Trump is clearly committed to playing bilateral whack-a-mole to prevent DSTs.
Reposted by Rasmus Corlin Christensen
Pleased to have my research featured in @nytimes.com reporting on China's role in a global green transition
www.nytimes.com/2025/11/10/c...
www.nytimes.com/2025/11/10/c...
A Flood of Green Tech From China Is Upending Global Climate Politics
www.nytimes.com
November 11, 2025 at 1:58 PM
Pleased to have my research featured in @nytimes.com reporting on China's role in a global green transition
www.nytimes.com/2025/11/10/c...
www.nytimes.com/2025/11/10/c...
Geopolitik er HOT, forstås
November 11, 2025 at 10:27 AM
Geopolitik er HOT, forstås
Reposted by Rasmus Corlin Christensen
It's not hard to imagine the Trump administration doing something similar to negotiators at the OECD, should they fail to fully accommodate US interests in ongoing revisions of the global minimum corporate tax agreement.
Trump Officials Accused of Bullying Tactics to Kill a Climate Measure
www.nytimes.com
November 10, 2025 at 7:17 PM
It's not hard to imagine the Trump administration doing something similar to negotiators at the OECD, should they fail to fully accommodate US interests in ongoing revisions of the global minimum corporate tax agreement.
It's not hard to imagine the Trump administration doing something similar to negotiators at the OECD, should they fail to fully accommodate US interests in ongoing revisions of the global minimum corporate tax agreement.
Trump Officials Accused of Bullying Tactics to Kill a Climate Measure
www.nytimes.com
November 10, 2025 at 7:17 PM
It's not hard to imagine the Trump administration doing something similar to negotiators at the OECD, should they fail to fully accommodate US interests in ongoing revisions of the global minimum corporate tax agreement.
Reposted by Rasmus Corlin Christensen
The Post (me and @kcrowebasspro.bsky.social) analyzed the social media posts and appearances of prominent politicians across the country.
We found that no one is talking about climate change anymore. In 2025, mentions are 60% lower than in 2024.
www.washingtonpost.com/climate-envi...
We found that no one is talking about climate change anymore. In 2025, mentions are 60% lower than in 2024.
www.washingtonpost.com/climate-envi...
November 10, 2025 at 4:24 PM
The Post (me and @kcrowebasspro.bsky.social) analyzed the social media posts and appearances of prominent politicians across the country.
We found that no one is talking about climate change anymore. In 2025, mentions are 60% lower than in 2024.
www.washingtonpost.com/climate-envi...
We found that no one is talking about climate change anymore. In 2025, mentions are 60% lower than in 2024.
www.washingtonpost.com/climate-envi...
The fact that the EU Commission’s tax chief feels the need to weigh in - and critique, in detail, in public - this study speaks to the influence the Tax Foundation, a US-based fiscally right(ish) think thank that has recently set up shop in Brussels, has achieved in short time.
Results of a Survey Measuring Business Tax Compliance Costs | Benjamin Angel
Pillar 2 Compliance Cost: A Closer Look at the Figures
The implementation of the OECD's Pillar 2 global minimum tax framework has been accompanied by significant discussion regarding the associated ...
www.linkedin.com
November 10, 2025 at 5:18 PM
The fact that the EU Commission’s tax chief feels the need to weigh in - and critique, in detail, in public - this study speaks to the influence the Tax Foundation, a US-based fiscally right(ish) think thank that has recently set up shop in Brussels, has achieved in short time.
Reposted by Rasmus Corlin Christensen
New from me:
An interactive data visualization showing billionaire migration: paths from birthplace to most recent residence for > 3,100 of the world’s richest individuals.
Most importantly, fun to play around with; also, useful for thinking about q's re: elites and comparative wealth ineq. 1/5
An interactive data visualization showing billionaire migration: paths from birthplace to most recent residence for > 3,100 of the world’s richest individuals.
Most importantly, fun to play around with; also, useful for thinking about q's re: elites and comparative wealth ineq. 1/5
Billionaire Migration: An Interactive Map
An interactive map of city-level migration flows for 3,106 billionaires from birth to most recent residence.
wesleystubenbord.com
November 10, 2025 at 10:31 AM
New from me:
An interactive data visualization showing billionaire migration: paths from birthplace to most recent residence for > 3,100 of the world’s richest individuals.
Most importantly, fun to play around with; also, useful for thinking about q's re: elites and comparative wealth ineq. 1/5
An interactive data visualization showing billionaire migration: paths from birthplace to most recent residence for > 3,100 of the world’s richest individuals.
Most importantly, fun to play around with; also, useful for thinking about q's re: elites and comparative wealth ineq. 1/5
you won't believe this one weird trick
November 8, 2025 at 8:37 AM
you won't believe this one weird trick
“Taxation may seem far removed from climate policy, but unlike carbon pricing or offsets, it gets at the root of the climate problem: money.”
Read Jessica Green. Just do it. 👇
Read Jessica Green. Just do it. 👇
Just in time for #COP30: my analysis is of what's wrong with global climate policy and what to do about it.
Global Climate Policy Is Broken
Fixating on emissions won’t decarbonize the world’s economy.
www.foreignaffairs.com
November 7, 2025 at 3:52 PM
“Taxation may seem far removed from climate policy, but unlike carbon pricing or offsets, it gets at the root of the climate problem: money.”
Read Jessica Green. Just do it. 👇
Read Jessica Green. Just do it. 👇
More fodder for the “everything wrong with the world is downstream of social media (and US cable)” view from @jburnmurdoch.ft.com
The cable news-ification of everything
New research shows how incentives in the modern media ecosystem help explain rising polarisation and negativity
on.ft.com
November 7, 2025 at 5:58 AM
More fodder for the “everything wrong with the world is downstream of social media (and US cable)” view from @jburnmurdoch.ft.com
Fun fact, Lomborg was invited to present his work/views to my cohort when I started business school as part of the introductory week. That and an investment banker who handed out free Ayn Rand copies.
Bill Gates Gave $3.5M to Think Tank Run by Climate Crisis Denier Bjorn Lomborg
www.desmog.com/2025/11/05/b...
www.desmog.com/2025/11/05/b...
Bill Gates Gave $3.5M to Think Tank Run by Climate Crisis Denier Bjorn Lomborg
Tax records reveal that the billionaire’s foundation has donated for years to Lomborg’s Copenhagen Consensus Center.
www.desmog.com
November 6, 2025 at 7:17 PM
Fun fact, Lomborg was invited to present his work/views to my cohort when I started business school as part of the introductory week. That and an investment banker who handed out free Ayn Rand copies.
Perfect headline. 10/10, no notes.
November 6, 2025 at 1:54 PM
Perfect headline. 10/10, no notes.
So, what are Zohran Mamdani’s views on the OECD Inclusive Framework on Base Erosion and Profit Shifting’s ‘Tax Challenges Arising from Digitalisation of the Economy’ project Global Anti-Base Erosion Model Rules? The world needs to know.
November 5, 2025 at 5:07 PM
So, what are Zohran Mamdani’s views on the OECD Inclusive Framework on Base Erosion and Profit Shifting’s ‘Tax Challenges Arising from Digitalisation of the Economy’ project Global Anti-Base Erosion Model Rules? The world needs to know.