Are the commas in this sentence used correctly?

[matacar]

Okay, profit shifting to tax havens is a significant thing, although it's not a higher percent because if the ability to globalize where profits are reported was unlimited, then we wouldn't have seen a decline in corporate tax receipts after the Trump Tax Cut.


**This is a sentence I transcribed.**


I am not sure if "Okay" should be its own sentence because the speaker took a slightly longer break after saying "okay" (like a second).
He also had a small pause after "because" and "unlimited", so I'm no sure if that part of the sentence should be separated with commas.

 

[GoesStation]

Strictly speaking, "Okay" is its own sentence. However, I'd probably use the comma to reproduce the speaker's voice.

The speaker's pauses after "because" and "unlimited" indicate that he felt the intervening part was a parenthetical clause. As such, you should set it off with commas.