Re: Just get rid of corporation tax
To reform tax on a global level, one would need to also reform company law in multiple locations at the same time. Corporations have the ability to become themselves limited shareholders of shell companies in many different locations by simply paying basic registration fees and listing a few individuals as directors/secretaries. It is fairly cheap for a global corporations to create a network of loosely owned firms which have no other purpose but to reduce their global tax exposure or to hide losses or to hoard cash etc.
The concept of Corporation Tax has not evolved quick enough to deal with what a Corporation was allowed to become.