Pareto-Improving Minimum Corporate Taxation /
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which-the polic...
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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
2021.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2021/250 |
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| 在线阅读: | Full text available on IMF |