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

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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):
Paraknewitz, Johanna
Published in: Fiscal Studies (2023), Bd. 44, H. 1, S. 9-21
Verlagsangabe: Wiley
Language: English
Full text: http://dx.doi.org/10.1111/1475-5890.12317
ISSN: 0143-5671
DDC Classifikation: 330 - Economics
Dokumentart: Article
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