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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| Format: | Revue |
| Langue: | English |
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Washington, D.C. :
International Monetary Fund,
2021.
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| Collection: | IMF Working Papers; Working Paper ;
No. 2021/161 |
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| Accès en ligne: | Full text available on IMF |