A Firm Lower Bound : Characteristics and Impact of Corporate Minimum Taxation /

This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and...

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Sonraí bibleagrafaíochta
Príomhchruthaitheoir: Aslam, Aqib
Rannpháirtithe: Coelho, Maria
Formáid: IRIS
Teanga:English
Foilsithe / Cruthaithe: Washington, D.C. : International Monetary Fund, 2021.
Sraith:IMF Working Papers; Working Paper ; No. 2021/161
Ábhair:
Rochtain ar líne:Full text available on IMF