A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation
June 8, 2021
Preview Citation
Format: Chicago
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Summary
Subject: Average effective tax rate, Corporate income tax, Effective tax rate, Income, Income tax systems, National accounts, Tax policy, Taxes
Keywords: Average effective tax rate, Corporate income tax, Effective tax rate, Firm Lower Bound, Global, Income, Income tax systems, Level data, Minimum tax, MT reform, Profit margins
Publication Details
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Pages:
50
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Volume:
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DOI:
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Issue:
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Series:
Working Paper No. 2021/161
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Stock No:
WPIEA2021161
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ISBN:
9781513561073
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ISSN:
1018-5941