Pareto-Improving Minimum Corporate Taxation /
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which-the polic...
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| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2021.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2021/250 |
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| 在线阅读: | Full text available on IMF |
| 总结: | The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which-the policy objective being to change the rules of tax competition game---are critical for assessing the design and welfare impact of, and prospects for, this fundamental policy innovation. Analysis and calibration plausibly suggest sizable scope for minima that are Pareto-improving, benefiting low as well as high tax countries, over the uncoordinated equilibrium. |
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| Item Description: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| 实物描述: | 1 online resource (23 pages) |
| 格式: | Mode of access: Internet |
| ISSN: | 1018-5941 |
| 访问: | Electronic access restricted to authorized BRAC University faculty, staff and students |