This working paper presents Chapter 7 of a book to be published for the National Bureau of Economic Research by the University of Chicago Press. The point of the book is to compare taxes on income fro
The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs)
Organisation for Economic Co-operation and Development10
Tableau IV - Ce tableau présente les données selon le taux d'imposition effectif du sous-groupe d'entreprises multinationales et selon la juridiction fiscale. Le taux d'imposition effectif d'un sous-g
Organisation for Economic Co-operation and Development40