Tax and big companies

the instruction is attached in the file. In fact, it is quite an open topic research, I hope we can talk a little before starting the writing.

instruction:
My expectation for the Mid-Term Paper is that it is a small research thesis. Theses have the following characteristics: first, there is a summary of a literature search. Second, there is an original assertion or a point of view. Third, there is validation of the assertion. The validation can come in diverse forms. It can come from a mathematical model, or a qualitative argument, or it can come from a sequence of linked arguments. Data can play an important role in the validation of the assertion. Fourth, there is a list of references. These references are essential if you have imported ideas or material – always a good thing to do, but it needs to be noted and recorded; the referencing should be done at the appropriate point in the main text.

I will welcome your thoughts on the incompleteness of models, but then you should also provide input on how this can be fixed. Similarly, I will also welcome ideas on whether current models are relevant or not, but then you should specify and explain how the relevancy of the model can be fixed and what researchers have done in this respect.