Pareto-Improving Minimum Corporate Taxation
Author
Abstract
Suggested Citation
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Other versions of this item:
- Mr. Shafik Hebous & Mr. Michael Keen, 2021. "Pareto-Improving Minimum Corporate Taxation," IMF Working Papers 2021/250, International Monetary Fund.
Citations
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Cited by:
- Guttorm Schjelderup & Frank Stähler, 2023.
"The Economics of the Global Minimum Tax,"
CESifo Working Paper Series
10319, CESifo.
- Schjelderup, Guttorm & Stähler, Frank, 2023. "The Economics of the Global Minimum Tax," Discussion Papers 2023/3, Norwegian School of Economics, Department of Business and Management Science, revised 21 Mar 2023.
- Niels Johannesen, 2022.
"The Global Minimum Tax,"
CESifo Working Paper Series
9527, CESifo.
- Niels Johannesen, 2022. "The Global Minimum Tax," CEBI working paper series 22-01, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Eckhard Janeba & Guttorm Schjelderup, 2022.
"The Global Minimum Tax Raises More Revenues than You Think, or Much Less,"
CESifo Working Paper Series
9623, CESifo.
- Eckhard Janeba & Guttorm Schjelderup, 2023. "The Global Minimum Tax Raises More Revenues than You Think, or Much Less," CESifo Working Paper Series 10318, CESifo.
- Janeba, Eckhard & Schjelderup, Guttorm, 2022. "The global minimum tax raises more revenues than you think, or much less," Discussion Papers 2022/6, Norwegian School of Economics, Department of Business and Management Science, revised 22 Feb 2023.
- Johannesen, Niels, 2022. "The global minimum tax," Journal of Public Economics, Elsevier, vol. 212(C).
- Alexandre Chirat & Guillaume Sekli, 2022. "Assessing the credibility and fairness of international corporate tax rate harmonization via cooperative game theory," Working Papers 2022-08, CRESE.
More about this item
Keywords
tax competition; minimum taxation; corporate tax reform; international taxation;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2022-05-23 (Accounting & Auditing)
- NEP-PBE-2022-05-23 (Public Economics)
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