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What to Tax?

What to Tax?

What to Tax?

Much of the architecture for global tax rules is a product of postwar institutions, context and culture. The world is now a very different place — so how do we agree and enforce rules and regulations in a globally-connected system in a way that is fit for our global future? Our new What to Tax? publication seeks to address this challenging question.

What to Tax? is the latest in the series of publications, articles and roundtable discussions coming out of our ongoing global Responsible Tax project, in partnership with Jericho Chambers. The What to Tax? publication brings together a broad array of voices discussing what responsible tax looks like in an increasingly digital, global environment. This publication helps showcase contrasting points of view from KPMG professionals, NGOs, and industry and academic experts, and helps fuel meaningful discussions about the future of taxation, the implications for businesses and the opportunity to move toward tax systems that better meet the increasingly complex needs of a globalized, digitized economy. It tackles such questions as:

  • What are the limits of corporate, work and consumption taxes? What is the problem we are trying to fix?
  • What are the issues surrounding taxing assets over earned income?
  • What new areas could be taxed?
  • What problems might arise from taxing new areas i.e. double taxation risk, new opportunities for evasion, levels of progressiveness, etc.?

We hope this publication provides both food for thought and stimulus for further debate and action around responsible tax. We invite ongoing comments and article contributions through our Responsible Tax digital community at