Topic

Funding the Covid-19 recovery has led to a revived global debate about tax policy and rates, with G7 leaders agreeing on a global minimum tax rate.

July 6, 2021

The Taxes Paradigm Shift – From Burden to Impact

Below is an excerpt from ISS ESG’s recently released paper “The Taxes Paradigm Shift – From Burden to Impact”. The full paper is available for download from the Institutional Shareholder Services (ISS) online library.

KEY TAKEAWAYS

  • Funding the Covid-19 recovery has led to a revived global debate about tax policy and rates, with 130 countries agreeing on a global minimum tax rate.
  • Corporate tax avoidance is a major ESG issue, but disclosure on responsible tax practices is noticeable by its absence.
  • Responsible investors are increasingly taking into account the implications of fair taxation for social issues such as global inequality, particularly given an increased focus on outcomes-based investing and stakeholder capitalism.

Source: ISS ESG, 2021

Explore ISS ESG solutions mentioned in this report:


By Hendrik Leue, ISS ESG, Head of Bespoke Research & Advisory Solutions.

Share this
Get WEEKLY email ALERTS ON THE LATEST ISS INSIGHTS.