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~isPartOf:"Betriebs-Berater : BB"
~isPartOf:"CESifo Working Paper"
~person:"Dharmapala, Dhammika"
~source:"econis"
~subject:"Tax reform"
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Dharmapala, Dhammika
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Betriebs-Berater : BB
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The Tax Elasticity of Financial Statement Income : Implications for Current
Reform
Proposals
Dharmapala, Dhammika
-
2020
Current
reform
proposals in international and corporate tax (most notably the OECD's GloBE proposal) envisage taxing …
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