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Journal issue

Symposium: the global minimum tax

Fiscal Studies, Volume 44, Issue 1

Published on 20 March 2023

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

  • Taxes and benefits
  • Tax
  • Tax administration
  • Corporate taxes
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Read the journal issue 

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

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