Empirical evidence on the global minimum tax : what is a critical mass and how large is the substance-based income exclusion?
Michael P. Devereux, Johanna Paraknewitz, Martin Simmler
| Year of publication: |
2023
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| Authors: | Devereux, Michael P. ; Paraknewitz, Johanna ; Simmler, Martin |
| Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-5890, ZDB-ID 2044782-6. - Vol. 44.2023, 1, p. 9-21
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| Subject: | minimum tax | multinational firms | substance-based income exclusion | Multinationales Unternehmen | Transnational corporation | Theorie | Theory | Steuerwettbewerb | Tax competition | Steuerpolitik | Tax policy | Unternehmensbesteuerung | Corporate taxation | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1475-5890.12317 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014301453