Corporate Minimum Tax and the Elasticity of Taxable Income: Evidence from Adm...

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...本研究考察了企业针对某类最低税负政策的响应行为。该政策对企业应纳税额设定了固定下限，同时准予最低税收抵免结转（minimum tax credit carry-forwards）。本研究采用2010-2020年……