The global minimum tax

Author:

Johannesen Niels

Funder

European Commission

Danmarks Grundforskningsfond

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference32 articles.

1. The direct incidence of corporate income tax on wages;Arulampalam;Eur. Econ. Rev.,2012

2. Barake, M., Neef, T., Chouc, P.E., Zucman, G., 2021. “Collecting the tax deficit of multinational companies simulations for the European Union. EU Tax Observatory, Report No 1.

3. Taxation and the allocation of risk inside the multinational firm;Becker;J. Public Econ.,2020

4. Comparing UK tax returns of foreign multinationals to matched domestic firms;Bilicka;Am. Econ. Rev.,2019

5. Strategic behaviour and the rules for international taxation of capital;Bond;Econ. J.,1989

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