Corporate Minimum Tax and the Elasticity of Taxable Income: Evidence from Adm...
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https://b2find.eudat.eu/dataset/a96b0912-52a8-5242-bc04-0b3bcb6347a9
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We examine business responses to a minimum tax that prescribed fixed floors on corporate tax liability while also permitting minimum tax credit carry-forwards. Using 2010-2020...
