[emn13]

Focusing on tax compliance is misleading; because tax avoidance is legal. The point is that BEPS techniques allow businesses to have lower than average tax burdens - the fact that they can do it without fraud makes it worse not better, because there is less disincentive.

Then there's the fact that large corporations intrinsically damage the marketplace by making it less fluid.

Unfortunately, I can't find any clear stats on what % of GDP is due to large corporations and set that next to their contribution via taxes. I suspect larger corporations pay relatively less taxes than smaller ones, but I don't know how to test that hypothesis - any ideas?

E.g. https://fivethirtyeight.com/features/big-business-is-getting... notes that the fortune 500 revenue rose gradually to reach around 75% of GDP in 2013, but obviously sum total national revenue is much higher than GDP, so that doesn't really say much...