This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...

Gender, income, education and self-employment are robust predictors for individual support for redistribution in the OECD. In addition, considerations of social status, the fairness of the allocation mechanism, perceived moral worth of the poor and individual autonomy are important. The results...