This article surveys the literature on the relationship between corporate income taxation and inequality through the lens of the recent book The triumph of injustice—How the rich dodge taxes and how to make them pay by Saez and Zucman (2019). First, we analyze the nexus between corporate taxation and inequality by reviewing both studies that highlight the curbing effect of corporate tax on inequality, and by examining studies claiming that more corporate taxation might paradoxically raise personal inequality. Then we proceed by identifying current practices in taxing multinational entities, and provide an overview of the latest estimates on nations’ missing fiscal revenues. Finally, we discuss the policy proposals put forward by Saez and Zucman (2019) to reform corporate taxation at the global level through the introduction of a global corporate minimum tax.

中文翻译：

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企业所得税与不平等：《不公正的胜利》中提出的问题回顾与讨论——富人如何避税和如何让他们纳税（2019）☆

本文通过最近出版的《不公正的胜利——富人如何避税以及如何让他们缴税》一书，调查了有关企业所得税与不平等之间关系的文献Saez 和 Zucman（2019 年）。首先，我们通过回顾强调公司税对不平等的抑制作用的两项研究以及声称更多的公司税可能会自相矛盾地加剧个人不平等的研究来分析公司税与不平等之间的关系。然后，我们继续确定对跨国实体征税的当前做法，并概述对国家财政收入缺失的最新估计。最后，我们讨论了 Saez 和 Zucman（2019 年）提出的通过引入全球企业最低税在全球层面改革企业税的政策建议。