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

dc.contributor.author	Paraknewitz, Johanna
dc.date.accessioned	2023-07-25T13:29:01Z
dc.date.available	2023-07-25T13:29:01Z
dc.date.issued	2023
dc.identifier.issn	0143-5671
dc.identifier.uri	http://hdl.handle.net/10900/143650
dc.language.iso	en	de_DE
dc.publisher	Wiley	de_DE
dc.relation.uri	http://dx.doi.org/10.1111/1475-5890.12317	de_DE
dc.subject.ddc	330	de_DE
dc.title	Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance-based income exclusion?	de_DE
dc.type	Article	de_DE
utue.quellen.id	20230619000000_00801
utue.publikation.seiten	9-21	de_DE
utue.personen.roh	Devereux, Michael P.
utue.personen.roh	Paraknewitz, Johanna
utue.personen.roh	Simmler, Martin
dcterms.isPartOf.ZSTitelID	Fiscal Studies	de_DE
dcterms.isPartOf.ZS-Issue	1	de_DE
dcterms.isPartOf.ZS-Volume	44	de_DE