Zobrazeno 1 - 10
of 227
pro vyhledávání: '"Haufler, Andreas"'
Autor:
Haufler, Andreas, Kato, Hayato
The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold. We set up a simple model of tax competition and profit shifting by heterogeneous multinational firms to evaluate the effects of this partial coverage of the GMT. A
Externí odkaz:
http://arxiv.org/abs/2404.14302
Publikováno v:
In Journal of Public Economics August 2023 224
Autor:
Haufler, Andreas, Maier, Ulf
Publikováno v:
In Journal of Banking and Finance September 2019 106:180-194
Autor:
Gietl, Daniel, Haufler, Andreas
Publikováno v:
In European Economic Review November 2018 110:41-60
Publikováno v:
In Journal of International Economics September 2018 114:25-43