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This chapter systematically examines the evolution of global tax jurisdiction restructuring since the twenty-first century, analyzing how major powers leverage fiscal tools to facilitate cross-border wealth spillover and redistribution. It empirically investigates key issues including the global minimum tax, VAT reform, and Offshore Tax Haven Governance.

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Global Tax Jurisdiction Shift and Wealth Redistribution: Context, Mechanisms, and China’s Approach in Competition of Global Tax Sovereignty

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  • 发表日期：

    2026年

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  • Jie Zhang

摘要

This chapter systematically examines the evolution of global tax jurisdiction restructuring since the twenty-first century, analyzing how major powers leverage fiscal tools to facilitate cross-border wealth spillover and redistribution. It empirically investigates key issues including the global minimum tax, VAT reform, and Offshore Tax Haven Governance.