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02006cas a2200325 a 4500 |
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|c 5.00 USD
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|z 9781557756183
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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1 |
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|a Hebous, Shafik.
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|a Pareto-Improving Minimum Corporate Taxation /
|c Shafik Hebous, Michael Keen.
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| 264 |
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2021.
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| 300 |
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|a 1 online resource (23 pages)
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| 490 |
1 |
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|a IMF Working Papers
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| 500 |
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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| 500 |
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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 policy objective being to change the rules of tax competition game---are critical for assessing the design and welfare impact of, and prospects for, this fundamental policy innovation. Analysis and calibration plausibly suggest sizable scope for minima that are Pareto-improving, benefiting low as well as high tax countries, over the uncoordinated equilibrium.
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| 538 |
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|a Mode of access: Internet
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| 650 |
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7 |
|a Business Taxes and Subsidies
|2 imf
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| 650 |
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|a Efficiency
|2 imf
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| 650 |
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|a International Business
|2 imf
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| 650 |
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|a Multinational Firms
|2 imf
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| 650 |
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|a Optimal Taxation
|2 imf
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| 650 |
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|a Tax Competition, Minimum Taxation and Corporate Tax Reform
|2 imf
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| 700 |
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|a Keen, Michael.
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|a IMF Working Papers; Working Paper ;
|v No. 2021/250
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2021/250/001.2021.issue-250-en.xml
|z IMF e-Library
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