Blar i NHH Brage på emneord "OECD BEPS"
Viser treff 1-1 av 1
-
The global minimum tax raises more revenues than you think, or much less
(Discussion paper;6/22, Working paper, 2022-02-07)The OECD’s proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decline of corporate tax rates. We study the revenue effects of the GMT by focusing on strategic tax setting effects. The direct effect ...