The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition
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More about this item
Keywords
Corporate taxes; Global minimum tax; Profit shifting; SBIE; Tax competition;All these keywords.
JEL classification:
- F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
NEP fields
This paper has been announced in the following NEP Reports:- NEP-GTH-2024-10-07 (Game Theory)
- NEP-PBE-2024-10-07 (Public Economics)
- NEP-PUB-2024-10-07 (Public Finance)
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