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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Detalhes bibliográficos
Autor principal: Aslam, Aqib
Outros Autores: Coelho, Maria
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 2021.
coleção:IMF Working Papers; Working Paper ; No. 2021/161
Assuntos:
Acesso em linha:Full text available on IMF