A global minimum tax for large firms only : implications for tax competition

Andreas Haufler, Hayato Kato

Year of publication:	April 2024
Authors:	Haufler, Andreas ; Kato, Hayato
Publisher:	Toyonaka, Osaka, Japan : Graduate School of Economics, Osaka University
Subject:	multinational firms \| tax avoidance \| profit shifting \| tax competition \| Multinationales Unternehmen \| Transnational corporation \| Steuerwettbewerb \| Tax competition \| Gewinnverlagerung \| Income shifting \| Steuervermeidung \| Tax avoidance \| Unternehmensbesteuerung \| Corporate taxation \| Theorie \| Theory

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