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The global minimum tax raises more revenues than you think, or much less · Study

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ArticleThe global minimum tax raises more revenues than you think, or much less

Eckhard Janeba2023

Article2023

The global minimum tax raises more revenues than you think, or much less

Eckhard Janeba · Guttorm Schjelderup

24 citations·0/0 files stored·Journal of International Economics

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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References

1985Export subsidies and international market share rivalry 1986Pigou, Tiebout, property taxation, and the underprovision of local public goods 1999Theories of Tax Competition 1986A theory of interregional tax competition 2007Do countries compete over corporate tax rates?2008Capital structure and international debt shifting 2013The Theory of International Tax Competition and Coordination 2018State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data

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Year2023

Typearticle

Published2023-10-31

VenueJournal of International Economics

ISSN-L0022-1996

Languageen

Citations24

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/j.jinteco.2023.103837

openalex_workW4388074425

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