Pareto-Improving Minimum Corporate Taxation
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Other versions of this item:
- Shafik Hebous & Michael Keen, 2022. "Pareto-Improving Minimum Corporate Taxation," CESifo Working Paper Series 9633, CESifo.
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- Eckhard Janeba & Guttorm Schjelderup, 2022.
"The Global Minimum Tax Raises More Revenues than You Think, or Much Less,"
CESifo Working Paper Series
- 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).
- Guttorm Schjelderup & Frank Stähler, 2023.
"The Economics of the Global Minimum Tax,"
CESifo Working Paper Series
- 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,"
CEBI working paper series
22-01, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Niels Johannesen, 2022. "The Global Minimum Tax," CESifo Working Paper Series 9527, CESifo.
- 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
KeywordsTax Competition; Minimum Taxation; Corporate Tax Reform; International Taxation; competition game; policy objective; corporate tax reform; best response; country benefit; residence country; Corporate income tax; Competition; Tax avoidance; Global;
All these keywords.
- 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 fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2022-01-10 (Accounting & Auditing)
- NEP-GTH-2022-01-10 (Game Theory)
- NEP-PBE-2022-01-10 (Public Economics)
- NEP-PUB-2022-01-10 (Public Finance)
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