📋 Written Ability Test (WAT) / Essay Analysis Guide

🌍 Topic: Should Countries Impose a Global Tax on Tech Giants to Reduce Wealth Inequality?

📖 Understanding the Topic’s Importance

The concept of a global tax on tech giants is pivotal in addressing rising wealth inequality, enhancing global cooperation, and ensuring fair contributions by multinational corporations to economies.

🕒 Effective Planning and Writing

• Time Allocation: Planning (5 minutes), Writing (20 minutes), Review (5 minutes).
• Preparation Tips: Identify recent data, analyze global examples, and outline challenges and benefits.

✨ Introduction Techniques

• Contrast: “While tech giants amass trillions in market value, global inequality has reached alarming levels, prompting calls for a fair taxation system.”
• Global Context: “The OECD’s global tax deal marks a turning point in addressing profit-shifting and ensuring equitable wealth distribution.”

📚 Structuring the Essay Body

• Achievements: Discuss initiatives like the OECD deal and France’s digital tax.
• Challenges: Highlight geopolitical resistance and tax avoidance strategies.
• Future Outlook: Suggest scalable solutions and the role of international organizations.

✅ Concluding Effectively

• Balanced Conclusion: “A global tax on tech giants can balance equity and innovation if implemented with foresight and collaboration.”
• Solution-Oriented Conclusion: “To succeed, global taxation must emphasize transparency, multilateral agreements, and innovation incentives.”

📊 Analyzing Successes and Shortcomings

• Key Achievements: Revenue growth, focus on equity, tax reform momentum.
• Challenges: Enforcement, resistance from tax havens, corporate pushback.
• Global Context: Contrast OECD’s proposal with unilateral approaches like France’s.

📈 Recommendations for Sustainable Progress

• Strengthen international cooperation and transparency.
• Design incentives for innovation alongside fair taxation.
• Address loopholes through technology and regulation.

📝 Sample Short Essays

1. Balanced Perspective: “Imposing a global tax on tech giants balances wealth redistribution with innovation needs.”
2. Solution-Oriented: “The OECD deal offers a foundation for equitable taxation, but its success depends on global enforcement.”
3. Global Comparison: “France’s unilateral digital tax and the OECD’s multilateral approach highlight the complexities of global taxation.”