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Corporate taxes: Views of leading economists on profit-shifting, tax base and a global minimum rate 智库出版物
2021
作者:  Romesh Vaitilingam
收藏  |  浏览/下载:15/0  |  提交时间:2022/09/22
Corporate taxes  Multinationals  Tax havens  global minimum corporate tax rate  international tax system  
DP13385 What Happened to CIT collection? Solving the Rates-Revenues Puzzle 智库出版物
2018
作者:  Gaëtan Nicodème
收藏  |  浏览/下载:5/0  |  提交时间:2022/09/22
Corporate tax  Implicit tax rate  Tax reforms  Incorporation  European union  
DP10800 Country Size and Corporate Tax Rate: Rationale and Empirics 智库出版物
2015
作者:  Ian Wooton;  Rodolphe Desbordes
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Corporate tax rate  Country size  Foreign direct investment  Tax competition  
DP3387 Art Auctions: A Survey of Empirical Studies 智库出版物
2002
作者:  Orley C Ashenfelter;  Kathryn Graddy
收藏  |  浏览/下载:1/0  |  提交时间:2022/09/22
Tax competition  Corporate taxes  Effective tax rate  Effective marginal tax rate