Assess the macroeconomic and distributional effects of instituting a progressive global minimum corporate tax for multinational corporations. Test takers should demonstrate ability to apply open-economy and tax incidence theory, interpret empirical evidence on profit shifting, investment, growth, and tax revenues, compare progressive versus flat-rate designs and carve-outs, evaluate cross-country and within-country distributional outcomes, account for enforcement and administrative constraints, and synthesize quantitative scenario-based policy recommendations with clear welfare and political-economy reasoning.