Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance-based income exclusion?

Author:

Devereux, Michael P.; Paraknewitz, Johanna; Simmler, Martin

Tübinger Autor(en):

Published in:

Fiscal Studies (2023), Bd. 44, H. 1, S. 9-21

Verlagsangabe:

Wiley

Language:

English

Full text:

ISSN:

0143-5671

DDC Classifikation:

330 - Economics

Dokumentart:

Article

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