Commissioned by the Network of Unions for Tax Justice, this report by economist Agustina Gallardo explores the critical relationship between corporate taxation and employment, particularly in the context of increasing global economic disparities and evolving labour markets. The study addresses how declining corporate tax rates, tax avoidance, and tax competition affect job creation, wage growth, and economic development. Through an extensive analysis of global taxation data and employment trends, the research highlights the intricate connections between corporate tax policies and labour market outcomes.