Global investors are obsessing about borrowing costs, discount rates and inflation risks as the world emerges from the shocking pandemic — but they are also starting to pore over coming corporate tax hikes that could reverse a decades-long decline.

Few governments struggling to vaccinate populations and reopen economies are likely to raid companies just yet. Many are still offering tax holidays or credits as ballooning government debts are bridging the gap in revenues as well as funding public supports and new spending stimulus...

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