Search Results - subject:"Minimum Taxes"

Sheffrin, Steven M. - 2020

Persistent link: https://www.econbiz.de/10012390178

A firm lower bound : characteristics and impact of corporate minimum taxation

Aslam, Aqib; Coelho, Maria - 2021

This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes ….5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on …

Persistent link: https://www.econbiz.de/10012612331

How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?

Daxbek, Vincent; Estache, Antonio - C.E.P.R. Discussion Papers - 2013

The main purpose of this paper is to provide an assessment of the impact of the introduction of an alternative minimum tax (AMT) in Belgium with a focus on the impact on various distortions margins. In the process, we provide an up-to date account of the state of effective corporate taxation in...

Persistent link: https://www.econbiz.de/10011084174