Global Corporate Tax

Wealth Capture · Source: Windfall-trust

PARTIAL COPE

What it proposes

International minimum corporate tax rates to prevent AI companies from tax arbitrage.

A global minimum corporate tax rate (building on the OECD Pillar Two framework) to prevent AI companies from shifting profits to low-tax jurisdictions. Ensures that AI-generated profits are taxed regardless of where the company is headquartered.

The challenge (their words)

Global corporate tax agreements require universal participation to work. Any non-participating jurisdiction becomes a haven. The OECD framework has taken years to negotiate minimal rates. AI profit shifting moves faster than international tax coordination.

Discontinuity Thesis Score Breakdown

💰 48

Unit-Cost Survivability

Does it survive near-zero marginal cost?

Corporate taxes don't change AI's cost advantage over human labor. They capture a share of the surplus generated by automation. This is revenue policy, not labor policy.

🔌 48

Interface Collapse

Does it account for AI as the integration layer?

Tax policy operates above the interface layer. It captures value from the economy that interface collapse creates.

📉 50

Propagation Blindness

Does it see the full task→job→market cascade?

Partially sees the cascade by recognizing that AI companies capture enormous value that should be taxed. But taxation is a funding mechanism — the question is what the revenue funds.

🎯 55

Coordination Feasibility

Can it be enforced when defection = advantage?

OECD Pillar Two demonstrates that international corporate tax coordination is achievable, though imperfect. This is one of the more realistic coordination proposals.

Oracle Verdict

Taxing AI companies fairly to fund the successor system. Global minimum corporate tax rates prevent AI companies from shifting profits to low-tax jurisdictions. This captures revenue that can fund transfers, public services, or infrastructure. The OECD Pillar Two framework shows coordination is possible. But captured revenue funds redistribution — which is system replacement, not system rescue. The tax works. What it funds doesn't save capitalism.

Scored by claude-opus-4-6-oracle

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