The Urban-Brookings Tax Policy Center is holding a series of online conversations on tax and fiscal policy in today’s economy. The discussions take place every other Thursday afternoon and feature varying perspectives on the historic economic challenges facing the United States and the world and the best ways to address them.

This week's guest is Michelle Hanlon, a professor of accounting at the Massachusetts Institute of Technology Sloan School of Management. She'll discuss a key feature of the Biden administration's Build Back Better agenda: a minimum tax for corporations based on the income they report to shareholders. The proposal would raise more than $300 billion over 10 years but would face many implementation challenges.