Evaluating Minimum Taxation
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下载链接：
https://www.nber.org/papers/w33140
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资源简介：
Minimum tax rules constrain only the lowest-tax jurisdictions. Because higher minimum tax rates expand the circle of affected countries and therefore the impact of any further changes, there can be dominated regions over which no parameter values would make a minimum tax efficient. Applying a Taylor
提供机构：
美国国家经济研究局
创建时间：
2024-11-01
