Global Tax Authority: A New Proposal

• February 2026

Executive Summary

This white paper proposes the creation of a Global Tax Authority (GTA) with the mandate to coordinate international tax policy, eliminate tax havens, and ensure fair distribution of tax revenues for global public goods.

The Problem

Tax competition between nations has created a race to the bottom. Multinational corporations and ultra-wealthy individuals exploit gaps between national tax systems to avoid paying their fair share.

Key Statistics

  • $600 billion lost annually to tax havens
  • 40% of multinational profits shifted to tax havens
  • $36 trillion hidden in offshore accounts

Proposed Solution

The GTA would have three core functions:

  1. Information Exchange: Automatic sharing of tax data between member states
  2. Sanctions: Automatic penalties for non-cooperative jurisdictions
  3. Redistribution: Mechanism for funding global public goods

Implementation Pathway

Phase 1 (Years 1-2): Coalition of the Willing

  • 10-15 founding members
  • Establish governance structure
  • Begin information exchange

Phase 2 (Years 3-5): Expansion

  • 50+ member states
  • Sanctions regime operational
  • First redistribution mechanisms

Phase 3 (Years 6-10): Universal Coverage

  • Near-universal membership
  • Full enforcement capacity
  • Integration with other global institutions

Conclusion

A Global Tax Authority is not utopian—it is a necessary evolution of governance to match the scale of globalized capital.

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