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The Global Minimum Tax

Citations

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Cited by:

  1. is not listed on IDEAS
  2. Chen, Xuyang, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 121893, University Library of Munich, Germany.
  3. 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.
  4. Nocco, Antonella & Ottaviano, Gianmarco & Salto, Matteo & Tadokoro, Atsushi, 2024. "Leaving the global playing field through optimal non-discriminatory corporate taxes and subsidies," LSE Research Online Documents on Economics 126816, London School of Economics and Political Science, LSE Library.
  5. Xuyang Chen & Rui Sun, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," Papers 2409.05397, arXiv.org, revised Dec 2025.
  6. Vito Amendolagine & Randolph Luca Bruno & Maria Cipollina & Gianluigi De Pascale, 2025. "Minimum global tax: winners and losers in the race for mergers and acquisitions," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 15(4), pages 1249-1278, December.
  7. Dyrda, Sebastian & Hong, Guangbin & Steinberg, Joseph B., 2024. "A macroeconomic perspective on taxing multinational enterprises," Journal of International Economics, Elsevier, vol. 152(C).
  8. Nocco, Antonella & Ottaviano, Gianmarco & Salto, Matteo & Tadokoro, Atsushi, 2024. "Leaving the global playing field through optimal non-discriminatory corporate taxes and subsidies," LSE Research Online Documents on Economics 126816, London School of Economics and Political Science, LSE Library.
  9. Matěj Bajgar & Petr Janský & Tijmen Tuinsma, 2025. "Tax Compliance of Multinationals and Industry Concentration in the European Union," Working Papers 038, EU Tax Observatory.
  10. 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.
  11. Usama Jamal, 2025. "Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies," Thema Working Papers 2025-16, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS.
  12. Buettner, Thiess & Poehnlein, Maximilian, 2024. "Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities," Journal of Public Economics, Elsevier, vol. 236(C).
  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. 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.
  15. Guillaume Sekli & Alexandre Chirat, 2022. "Assessing the credibility and fairness of international corporate tax rate harmonization via cooperative game theory," Working Papers hal-04222311, HAL.
  16. David R. Agrawal & James M. Poterba & Owen M. Zidar, 2024. "Introduction to "Policy Responses to Tax Competition"," NBER Chapters, in: Policy Responses to Tax Competition, pages 1-26, National Bureau of Economic Research, Inc.
  17. Becker, Johannes & Wilson, John D., 2023. "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, vol. 225(C).
  18. 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).
  19. Trevor Incerti & Raphaëlle Soffe, 2026. "Corporate responses to the threat of public shaming: evidence from the European Union," IFS Working Papers W26/07, Institute for Fiscal Studies.
  20. Emilia Gschossmann & Jost H. Heckemeyer & Jessica M. Müller & Christoph Spengel & Julia Spix & Sophia Wickel, 2026. "The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 33(1), pages 329-373, February.
  21. 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.
  22. Radek Šauer, 2022. "Corporate Taxation in Open Economies," CESifo Working Paper Series 9942, CESifo.
  23. Chen, Xuyang & Sun, Rui, 2025. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 126538, University Library of Munich, Germany.
  24. 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.
  25. Le, Manh-Duc & Zamarian, Marco, 2025. "Tax-avoidance profit shifting by multinational firms: evidence from Vietnam," Economic Systems, Elsevier, vol. 49(2).
  26. Katarzyna A. Bilicka & Michael P. Devereux & İrem Güçeri, 2024. "Tax Policy, Investment and Profit Shifting," NBER Working Papers 33132, National Bureau of Economic Research, Inc.
  27. Hans Jarle Kind & Guttorm Schjelderup, 2025. "Taxation and multi-sided platforms: a review," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 895-915, June.
  28. Yusuke Makino & Hikaru Ogawa, 2025. "Does the Global Minimum Tax Restrain Tax Competition?," CIRJE F-Series CIRJE-F-1259, CIRJE, Faculty of Economics, University of Tokyo.
  29. 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).
  30. Andreas Haufler & Hirofumi Okoshi & Dirk Schindler, 2025. "Will the Global Minimum Tax Hurt Developing Countries?," CESifo Working Paper Series 12329, CESifo.
  31. Rui Pan & Dao‐Zhi Zeng, 2023. "The effects of trade liberalization on tax avoidance," International Journal of Economic Theory, The International Society for Economic Theory, vol. 19(4), pages 898-932, December.
  32. Hebous, Shafik & Keen, Michael, 2023. "Pareto-improving minimum corporate taxation," Journal of Public Economics, Elsevier, vol. 225(C).
  33. Tomáš Boukal & Petr Janský & Miroslav Palanský, 2025. "Global Minimum Tax and Profit Shifting," Working Papers 025, EU Tax Observatory.
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