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Pareto-Improving Minimum Corporate Taxation

Citations

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Cited by:

  1. David R. Agrawal, 2024. "Limits to Competition: Strategies for Promoting Jurisdictional Cooperation," NBER Chapters, in: Policy Responses to Tax Competition, pages 109-179, National Bureau of Economic Research, Inc.
  2. Chen, Xuyang, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 121893, University Library of Munich, Germany.
  3. David R. Agrawal & James M. Poterba & Owen M. Zidar, 2024. "Policy Responses to Tax Competition: An Introduction," NBER Working Papers 32090, National Bureau of Economic Research, Inc.
  4. Liang Yufei, 2024. "The Impact of the Global Minimum Tax Reform on China and Its Countermeasures," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 18(1), pages 1-14.
  5. Johannesen, Niels, 2022. "The global minimum tax," Journal of Public Economics, Elsevier, vol. 212(C).
  6. Andreas Haufler & Hayato Kato & Hayato Kato, 2024. "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," CESifo Working Paper Series 11087, CESifo.
  7. Sauer, Radek, 2025. "Corporate Taxation in Open Economies," Research Technical Papers 12/RT/25, Central Bank of Ireland.
  8. Antonella Nocco & Gianmarco I. P. Ottaviano & Matteo Salto & Atsushi Tadokoro, 2024. "Leaving the global playing field through optimal non-discriminatory corporate taxes and subsidies," CEP Discussion Papers dp1992, Centre for Economic Performance, LSE.
  9. Kristoffer Berg, 2025. "Taxing Corporate or Shareholder Income," CESifo Working Paper Series 12149, CESifo.
  10. Xuyang Chen & Rui Sun, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," Papers 2409.05397, arXiv.org, revised Dec 2025.
  11. David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2025. "Wealth Tax Mobility and Tax Coordination," American Economic Journal: Applied Economics, American Economic Association, vol. 17(1), pages 402-430, January.
  12. Mr. Shafik Hebous & Andualem Mengistu, 2024. "Efficient Economic Rent Taxation under a Global Minimum Corporate Tax," IMF Working Papers 2024/057, International Monetary Fund.
  13. Guttorm Schjelderup & Frank Stähler, 2024. "The economics of the global minimum tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 935-952, August.
  14. Hikaru Ogawa & Ryota Tsuchiya, 2024. "Granting Taxing Rights for a Pareto Improvement," CIRJE F-Series CIRJE-F-1235, CIRJE, Faculty of Economics, University of Tokyo.
  15. Maebayashi, Noritaka & Morimoto, Keiichi, 2024. "Global corporate income tax competition, knowledge spillover, and growth," European Economic Review, Elsevier, vol. 164(C).
  16. 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.
  17. Nocco, Antonella & Ottaviano, Gianmarco & Salto, Matteo & Tadokoro, Atsushi, 2024. "Levelling the Global Playing Field Through Optimal Non-Discriminatory Corporate Taxes and Subsidies," CEPR Discussion Papers 18953, C.E.P.R. Discussion Papers.
  18. Agrawal, David R. & Bagh, Adib & Mardan, Mohammed, 2025. "Sensitivity versus size: implications for tax competition," Theoretical Economics, Econometric Society, vol. 20(3), July.
  19. Janeba, Eckhard & Schjelderup, Guttorm, 2023. "The global minimum tax raises more revenues than you think, or much less," Journal of International Economics, Elsevier, vol. 145(C).
  20. Corti Paul Lakuma & Rehema Kahunde, 2023. "Global minimum corporate income tax: Challenges and prospects for Uganda," WIDER Working Paper Series wp-2023-137, World Institute for Development Economic Research (UNU-WIDER).
  21. Lin, Ziqi (Rachel), 2025. "Tax share analysis and prediction of kernel extreme Learning machine optimized by vector weighted average algorithm," OSF Preprints ymjw9_v1, Center for Open Science.
  22. Hiroshi MUKUNOKI & Hirofumi OKOSHI & Dirk SCHINDLER, 2025. "Reallocating Taxing Rights and Online Trade: Pillar One as a partial formula apportionment," Discussion papers 25032, Research Institute of Economy, Trade and Industry (RIETI).
  23. Nabavi Pardis & Nordström Martin, 2023. "The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden," Nordic Tax Journal, Sciendo, vol. 2023(1), pages 111-123, December.
  24. Tomáš Boukal & Petr JanskyÌ & Miroslav PalanskyÌ, 2025. "Global Minimum Tax and Profit Shifting," Working Papers 025, EU Tax Observatory.
  25. Yusuke Makino & Hikaru Ogawa, 2025. "Ending the race for return gifts: Do gift caps in the Furusato Nozei program work?," CIRJE F-Series CIRJE-F-1254, CIRJE, Faculty of Economics, University of Tokyo.
  26. Jean Hindriks & Yukihiro Nishimura, 2025. "Minimum tax, Tax haven and Activity shifting," Discussion Papers in Economics and Business 25-13, Osaka University, Graduate School of Economics.
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