Rasmus Corlin Christensen

@phdskat.org

Associate Professor @ Copenhagen Business School | International political economy, international tax, professionals, global governance. 🌐 phdskat.org

Going to start posting more LinkedIn-style aspirational stuff over here. Ex.: I missed my commuter train this morning. Here’s what it taught me about effectively managing Reviewer 2:

Small potatoes in the bigger scheme but people are often confused when they hear Danish unis deny more and more applicants each year - not because of status or capacity or whatnot, simply because successive governments decide they want fewer university-educated citizens.

Record numbers apply to CBS – but fewer will get in

Application deadline: 7463 applied for a bachelor programme at CBS as their first priority, making interest in studying at the Nordic region’s largest business school historically high. However, secto...

cbs.dk

It is worth saying again - again! - about the section 301 bluster that there are already a raft of s301 investigations completed, just lying around, waiting for action, on exactly European digital taxes *from Trump's first term*

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🧵(1/12) On Tuesday, @hamiltonproject.org released my proposal on reforming US international tax. I suggest raising corporate rates for the biggest profit taxpayers, and strengthening US international tax rules to better align with the large potential of international efforts.

The future of US international corporate tax reform - The Hamilton Project

Kimberly Clausing proposes to strengthen and reform U.S. corporate taxation while better aligning U.S. corporate tax policy efforts with the potential of international collective action.

hamiltonproject.org

The FT printed my letter today on digital taxes, wherein I write that distributive conflict may be a more useful lens than collective action problems for understanding the last decade of OECD-led cooperation failures.

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Good letter. I agree that it’s not a collective action problem. It’s a USA problem. DST only becomes truly necessary because the US broke the pillar I/II reforms. It‘s not just that the US is a bully, it’s that its bullying is incoherent.

Rasmus Corlin Christensen@phdskat.org · 2mo ago

The FT printed my letter today on digital taxes, wherein I write that distributive conflict may be a more useful lens than collective action problems for understanding the last decade of OECD-led cooperation failures.