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Year of publication
Subject
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Welt 42 World 42 International corporate taxation 34 Internationale Unternehmensbesteuerung 34 Steuerwettbewerb 34 Tax competition 34 global minimum tax 30 Global minimum tax 29 Theorie 27 Theory 27 Multinationales Unternehmen 26 Transnational corporation 24 Corporate taxation 22 Unternehmensbesteuerung 22 Steuerpolitik 21 Tax policy 21 Global Minimum Tax 18 Steuervermeidung 17 Tax avoidance 17 Internationales Steuerrecht 15 Gewinnverlagerung 14 Globale Mindeststeuer 14 Income shifting 14 tax avoidance 14 tax competition 14 International tax law 13 profit shifting 13 OECD countries 10 OECD-Staaten 10 Welfare analysis 10 Wohlfahrtsanalyse 10 Steuerharmonisierung 9 Tax harmonization 9 Corporate income tax 8 Deutschland 8 Germany 8 Körperschaftsteuer 8 OECD BEPS 7 Pillar II 7 multinational firms 7
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Online availability
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Free 63 Undetermined 8 CC license 5
Type of publication
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Book / Working Paper 62 Article 14
Subcategories
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Working paper 49 Article in journal 14
Language
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English 70 German 6
Author
All
Spengel, Christoph 10 Haufler, Andreas 7 Janeba, Eckhard 7 Wickel, Sophia 7 Johannesen, Niels 6 Schjelderup, Guttorm 6 Gschossmann, Emilia 5 Kato, Hayato 5 Semelet, Camille 5 Spix, Julia 5 Boukal, Tomáš 4 Gaul, Johannes 4 Janský, Petr 4 Palanský, Miroslav 4 Riet, Maarten van't 4 Schindler, Dirk 4 Brockmeyer, Anne 3 Clifford, Sarah 3 Gundert, Hannah 3 Heckemeyer, Jost H. 3 Lejour, Arjan 3 Miethe, Jakob 3 Pycroft, Jonathan 3 Stöhlker, Daniel 3 Alija, Sadri 2 Armansperg, Dominik von 2 Bachas, Pierre 2 Baumgart, Eike 2 Bexheti, Abdymenaf 2 Blaufus, Kay 2 Bray, Sean 2 Brun, Lídia 2 Bunn, Daniel 2 Devereux, Michael P. 2 Dom, Roel 2 Göbel, Alexander 2 Hugger, Felix 2 Jungmann, Felix 2 Kilaj, Duresa 2 Kindler, Cornelia 2
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Institution
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Linde Verlag 1 Ludwig-Maximilians-Universität München 1 National Bureau of Economic Research 1 Stiftung Familienunternehmen 1 Stämpfli AG 1 Universität Greifswald 1 Verlag Dr. Kovač 1 ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung 1
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Published in...
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CESifo Working Paper 8 CESifo working papers 8 Discussion paper 6 ZEW Discussion Papers 4 Discussion papers / CEPR 3 Working paper 3 EconPol policy brief 2 Fiscal studies : the journal of the Institute for Fiscal Studies 2 OECD Taxation Working Papers 2 Accounting & taxation : AT 1 Agora International Journal of Economical Sciences (AIJES) 1 Agora international journal of economical sciences 1 Asia and the Global Economy (AGE) 1 Asia and the global economy : AGE 1 CEBI Working Paper Series 1 CEBI working paper series : working paper 1 Department of Economics research memorandum 1 Discussion Paper 1 Discussion paper / Department of Business and Management Science 1 Dissertationen der LMU München 1 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 1 Fiscal Studies 1 IES Occasional Paper 1 IES Working Paper 1 IES occasional paper 1 IES working paper 1 International Tax and Public Finance 1 JRC Working Papers on Taxation and Structural Reforms 1 JRC working papers on taxation and structural reforms 1 Journal of international economics 1 Journal of public economics 1 LIDAM discussion paper CORE 1 Master of International Taxation 1 NBER working paper series 1 Nomos eLibrary / Open Access 1 Public finance review : PFR 1 Questioni di economia e finanza 1 RIETI discussion paper series 1 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 1 Schriftenreihe Finanzwissenschaft und Finanzrecht 1
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Source
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ECONIS (ZBW) 54 EconStor 22
Showing 1 - 50 of 58
 
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Rethinking anti-tax avoidance measures in the European Union
Spengel, Christoph; Gaul, Johannes; Göbel, Alexander; … - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604819
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Reforming global tax governance: OECD and UN paths to effective and participatory tax reform
Boukal, Tomáš; Janský, Petr; Palanský, Miroslav; … - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619257
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Expected burdens of the global minimum tax: Firm evidence
Baumgart, Eike; Blaufus, Kay; Paczkowski, Katharina - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638072
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Reforming global tax governance : OECD and UN paths to effective and participatory tax reform
Boukal, Tomáš; Janský, Petr; Palanský, Miroslav; … - 2026
Global tax governance has long struggled with ineffectiveness, as reflected in rising corporate tax avoidance that costs governments hundreds of billions of dollars annually. In response, the Organisation for Economic Cooperation and Development (OECD)/G20 advanced the most ambitious initiative...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015583701
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Expected burdens of the global minimum tax : firm evidence
Baumgart, Eike; Blaufus, Kay; Paczkowski, Katharina - 2026
We provide firm-level evidence on expected tax burdens under the OECD's Pillar Two minimum tax using hand-collected financial statement disclosures from listed multinational groups headquartered in countries where Pillar Two has already taken effect. Our setting exploits a common reporting...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635451
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Rethinking anti-tax avoidance measures in the European Union
Spengel, Christoph; Gaul, Johannes; Göbel, Alexander; … - 2026
This study examines the evolving landscape of anti-tax avoidance measures in the European Union (EU), focusing on the interplay between the Anti-Tax Avoidance Directive (ATAD), the EU Blacklist Code of Conduct on Business Taxation, various unilateral regulations, and the global minimum tax....
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015590010
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Impact of the global minimum tax on domestic tax legislation
Koch, Reinald; Ostermann, Leon; Spengel, Christoph - 2026
This paper examines how jurisdictions have responded to the introduction of the OECD Pillar Two framework and analyses the implications of these developments for international tax competition. Using a comprehensive dataset covering 223 tax systems, we examine the global implementation of Pillar...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060043
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On the desirability of the global minimum tax : a dynamic view
Paulus, Nora; Zou, Benteng; Ruan, Weihua - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060858
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MNE Responses to the Global Minimum Tax
Contreras, Lucía - 2026
This paper provides an early empirical, ex post assessment of how MNEs have responded to the introduction of the Global Minimum Tax (GMT). The GMT, implemented in 2024, represents a fundamental change in international taxation. The paper analyses the realised responses of MNEs exploiting the EUR...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073097
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Impact of the global minimum tax on domestic tax legislation
Koch, Reinald; Ostermann, Leon; Spengel, Christoph - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016081306
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Global Ripple Effects of Corporate Tax Reforms
Dyrda, Sebastian; Hong, Guangbin; Sajid, Muhammad Ali; … - 2026
We study international spillovers of corporate tax reforms in a fragmented global tax regime. Using firm-level evidence on the 2017 U.S. Tax Cuts and Jobs Act (TCJA) and a quantitative general-equilibrium model, we illustrate how multinational enterprises (MNEs) propagate local policy shocks...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593701
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Developing Countries, Tax Treaty Shopping and the Global Minimum Tax
van 't Riet, Maarten; Lejour, Arjan - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015339401
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The Distribution of Profit Shifting
Clifford, Sarah; Miethe, Jakob; Semelet, Camille - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015449898
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OECD pillar two compliance costs: A quantitative assessment for EU-headquartered groups
Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015477990
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Global minimum tax and the determinants of corporate tax revenue: An econometric analysis for the Western Balkan countries
Kilaj, Duresa; Bexheti, Abdymenaf; Alija, Sadri - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015561842
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A - potentially positive - welfare assessment of the global minimum tax
Brun, Lídia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015564451
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Will the Global Minimum Tax Hurt Developing Countries?
Haufler, Andreas; Okoshi, Hirofumi; Schindler, Dirk - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015592121
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The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates
Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617068
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The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates
Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024
Book / Working Paper
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A - potentially positive - welfare assessment of the global minimum tax
Brun, Lídia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025
We assess the welfare implications of the Global Minimum Tax (GMT) on corporate income in a multi-country macroeconomic model. The objectives of the GMT are to mitigate harmful tax competition and to curb wasteful profit shifting. The theoretical literature suggests that the welfare effects of...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015548944
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A (potentially positive) welfare assessment of the global minimum tax
Brun, Lidia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025
Book / Working Paper
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Developing countries, tax treaty shopping and the global minimum tax
Riet, Maarten van't; Lejour, Arjan - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062730
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Developing countries, tax treaty shopping and the global minimum tax
Riet, Maarten van't; Lejour, Arjan - 2025
Book / Working Paper
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The global minimum tax, investment incentives and asymmetric tax competition
Chen, Xuyang; Sun, Rui - 2025 - This version: September, 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466904
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OECD pillar two compliance costs : a quantitative assessment for EU-headquartered groups
Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph - 2025
This study examines the compliance costs of OECD Pillar Two, i.e., the “Global Minimum Tax,” for multinational enterprises headquartered in the European Union. Collecting data from chief financial officers and heads of finance or tax departments, we estimate compliance cost determinants and...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015473602
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The distribution of profit shifting
Clifford, Sarah; Miethe, Jakob; Semelet, Camille - 2025
This paper characterizes profit shifting behavior across the size distribution of multinational enterprises (MNEs) to evaluate the targeting of the recently introduced Global Minimum Tax (GMT). Using German microeconomic administrative data with no reporting gaps for tax havens, we first...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015426877
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Show one more version 1
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The distribution of profit shifting
Clifford, Sarah; Miethe, Jakob; Semelet, Camille - 2025
Book / Working Paper
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Will the global minimum tax hurt developing countries?
Haufler, Andreas; Okoshi, Hirofumi; Schindler, Dirk - 2025
We study the effects that the introduction of the Global Minimum Tax (GMT) has from the perspective of developing countries. Our model features two asymmetric host countries for FDI that compete with each other for the location of multinational firms, and simultaneously fight profit shifting to...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015554474
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Global minimum tax and the determinants of corporate tax revenue : an econometric analysis for the Western Balkan countries
Kilaj, Duresa; Bexheti, Abdymenaf; Alija, Sadri - 2025
The purpose of this paper is to analyze the global minimum tax of 15% for international corporations, the fiscal impact of this policy which is already in force internationally as of January 1, 2025, as well as the determinants of corporate tax revenues, with a particular focus on the Western...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015556276
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Global minimum tax and profit shifting
Boukal, Tomáš; Janský, Petr; Palanský, Miroslav - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015209782
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Bilanzierung von Steuerpositionen und ihre Behandlung nach MinStG
Ossenkopp, Jan - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453296
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A Global Minimum Tax for Large Firms Only: Implications for Tax Competition
Haufler, Andreas; Kato, Hayato - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014534321
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Effective tax rates, firm size and the global minimum tax
Bachas, Pierre; Brockmeyer, Anne; Dom, Roel; Semelet, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015515784
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Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax
Overesch, Michael; Schindler, Dirk; Wamser, Georg - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014534322
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The global minimum tax
Johannesen, Niels - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013369743
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The Global Minimum Tax
Johannesen, Niels - 2022
Book / Working Paper
Cover Image
The Global Minimum Tax
Johannesen, Niels - 2022
Book / Working Paper
Cover Image
The global minimum tax
Johannesen, Niels - 2022
Book / Working Paper
Cover Image
The global minimum tax
Johannesen, Niels - 2022
Book / Working Paper
Cover Image
The global minimum tax
Johannesen, Niels - 2022
Book / Working Paper
Cover Image
A Global Minimum Tax for Large Firms Only: Implications for Tax Competition
Kato, Hayato; Haufler, Andreas - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596007
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The impact of the Global Minimum Tax on Vietnam's foreign direct investment attraction
Le, Quoc Hoi - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640136
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The Global Minimum Tax and the taxation of MNE profit
Hugger, Felix - 2024
The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits....
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014491405
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The EU's new era of "fair company taxation" : the impact of DEBRA and pillar two on the EU Member States' effective tax rates
Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024 - This version: 7 March 2024
The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at reducing the tax-induced distortions between debt and equity financing (debt-equity bias...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014504801
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Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax
Overesch, Michael; Schindler, Dirk; Wamser, Georg - 2024
This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries. We explain some key institutional features of CFC...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014505306
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014517798
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Show one more version 1
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
Book / Working Paper
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold, permitting countries to set differential tax rates for small and large firms. We analyse tax competition between a tax haven and a non-haven country for heterogeneous multinationals to evaluate the effects of...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014521242
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Show one more version 1
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
Book / Working Paper
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Global minimum tax and profit shifting
Boukal, Tomáš; Janský, Petr; Palanský, Miroslav - 2024
We develop a methodology to decompose the tax revenue impact of the global minimum tax introduced in 2024 into several components and quantify its potential impact on profit shifting. We apply it to 34 thousand multinational-country observations from tax returns, financial statements and...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015149419
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The impact of the Global Minimum Tax on Vietnam's foreign direct investment attraction
Le Quoc Hoi; Nguyen Thi Hoai Thu; Nguyen Xuan Hung; … - 2024
This study assesses the impact of the Global Minimum Tax (GMT) on the attraction of foreign direct investment (FDI) in Vietnam. The authors rely on the analytical framework of UNCTAD (2022) and descriptive statistical methods to analyze and evaluate the impact of GMT on FDI attraction. The...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453371
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The tax attractiveness of EU locations for corporate investments : a stocktaking of past developments and recent reforms
Gundert, Hannah; Nicolay, Katharina; Steinbrenner, Daniela - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014580716
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A global minimum tax for large firms only : implications for tax competition
Kato, Hayato; Haufler, Andreas - 2024 - This version: December 2024
The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold, permitting countries to set differential tax rates for small and large firms. We analyze tax competition among multiple tax havens and a non-haven country for heterogeneous multinationals to evaluate the...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015574626
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Die Wirkungsweise der steuerlichen Forschungs- und Entwicklungsförderung innerhalb der GloBE Model Rules
Wolf, Sandra - 2024
Die Implementierung der globalen Mindeststeuer ist ein wichtiger Schritt zur Modernisierung des internationalen Steuerrechts. Sie hat aber auch Auswirkungen auf bestehende steuerliche Anreize, darunter die steuerliche Förderung von Forschung und Entwicklung. Diese werden von verschiedenen...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015198912
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Die Wirkungsweise der steuerlichen Forschungs- und Entwicklungsförderung innerhalb der GloBE Model Rules
Wolf, Sandra - 2024
Book / Working Paper
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The Global Minimum Tax Raises More Revenues than You Think, or Much Less
Janeba, Eckhard; Schjelderup, Guttorm - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014290228
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The Global Minimum Tax Raises More Revenues than You Think, or Much Less
Janeba, Eckhard; Schjelderup, Guttorm - 2022
Book / Working Paper
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The global minimum tax : selected issues on Pillar Two
2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015080826
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Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax
Schanz, Deborah - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014503851
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Reducing complexity and compliance costs : a simplification safe harbour for the global minimum tax
Schanz, Deborah - 2023
Article
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Tax reporting on effective tax rate (IAS 12) : interpretations, new initiatives, international best practice and correlations
Frehner, Eva - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015080831
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014480268
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Show 4 more versions 4
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm - 2023
Book / Working Paper
Cover Image
The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm - 2022
Book / Working Paper
Cover Image
The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard - 2022
Book / Working Paper
Cover Image
The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm - 2022
Book / Working Paper
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Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? : Trends, Perspektiven und Belastungswirkungen
Bührle, Theresa; Nicolay, Katharina; Spengel, Christoph; … - 2023
Die Forscher des ZEW Mannheim rund um Professor Christoph Spengel kommen zu folgendem Ergebnis: Der Steuerwettbewerb hat sich abgeschwächt. Bestimmte Instrumente gegen die Gewinnverlagerung wirken. Das führt aber bisher nicht zu einer Angleichung der Steuersätze auf niedrigerem Niveau.
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014306055
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The Global Minimum Tax Raises More Revenues than You Think, or Much Less
Janeba, Eckhard; Schjelderup, Guttorm - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014290228
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Show one more version 1
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The Global Minimum Tax Raises More Revenues than You Think, or Much Less
Janeba, Eckhard; Schjelderup, Guttorm - 2022
Book / Working Paper
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