You might remember our episode on the tax gap, the billions unpaid by some of the richest Americans. Better enforcement of the existing tax law could yield big returns, but that’s just for individuals. Corporations pay taxes too — that is, when they aren’t parking their money in overseas tax havens. To stave off a “race to the bottom” and fund its infrastructure plan, the Biden administration is pushing for a global corporate tax minimum of around 15%. On today’s show, Urban-Brookings Tax Policy Center senior fellow Thornton Matheson talks us through who benefits from the tax trends of the past 30 years, which countries are on board with Joe Biden’s proposed 15% minimum and the chances of it actually happening.