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Journal issue

Fiscal Studies, Volume 44, Issue 1

Symposium: the global minimum tax

Published on 20 March 2023

Fiscal Studies, Volume 44, Issue 1: Symposium: the global minimum tax

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Symposium: the global minimum tax – introduction

The group of papers included in this symposium address some of the key issues arising in the design of a Global Minimum Tax.

Empirical evidence on the global minimum tax: What is a critical mass and how large is the substance-based income exclusion?

This paper presents empirical evidence on the proposed global minimum tax (GMT) of the OECD's Pillar 2.

    Journal issue details

    DOI
    10.1111/1475-5890.12300
    Publisher
    Wiley
    ISSN
    0143-5671
    Issue
    Volume 444, Issue 1, March 2023

    Suggested citation

    . (eds.) (2023). Fiscal Studies, Volume 44, Issue 1 444(1/2023).

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