A Global Minimum Tax for Large Firms Only: Implications for Tax Competition
Fuente:
arXiv
Saved in:
| Main Authors: | Haufler, Andreas, Kato, Hayato |
|---|---|
| Format: | Preprint |
| Published: |
2024
|
| Subjects: | |
| Online Access: | |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition
by: Chen, Xuyang, et al.
Published: (2024)
by: Chen, Xuyang, et al.
Published: (2024)
Shrouded Sin Taxes
by: Kasinger, Johannes
Published: (2024)
by: Kasinger, Johannes
Published: (2024)
An Inverse-Ramsey Tax Rule
by: Micheletto, Luca, et al.
Published: (2025)
by: Micheletto, Luca, et al.
Published: (2025)
Bunching and Taxing Multidimensional Skills
by: Boerma, Job, et al.
Published: (2022)
by: Boerma, Job, et al.
Published: (2022)
Profit Shifting and International Tax Reforms
by: Ferrari, Alessandro, et al.
Published: (2022)
by: Ferrari, Alessandro, et al.
Published: (2022)
The Macroeconomic Effects of Corporate Tax Reforms
by: Furno, Francesco
Published: (2021)
by: Furno, Francesco
Published: (2021)
Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish Tax Reform
by: Sumiya, Kazuhiko, et al.
Published: (2025)
by: Sumiya, Kazuhiko, et al.
Published: (2025)
Effect of Cigarette Price and Tax Increases on Smoking in Europe: A Difference-in-Differences Study with Double Machine Learning
by: Stoller, Andreas, et al.
Published: (2026)
by: Stoller, Andreas, et al.
Published: (2026)
Price Setting Rules, Rounding Tax, and Inattention Penalty
by: Sayag, Doron, et al.
Published: (2024)
by: Sayag, Doron, et al.
Published: (2024)
0.001% and Counting: Revisiting the Price Rounding Tax
by: Sayag, Doron, et al.
Published: (2025)
by: Sayag, Doron, et al.
Published: (2025)
Nudging Nutrition: Lessons from the Danish "Fat Tax"
by: Dahl, Christian Møller, et al.
Published: (2023)
by: Dahl, Christian Møller, et al.
Published: (2023)
Do Distributional Concerns Justify Lower Environmental Taxes?
by: Craig, Ashley C., et al.
Published: (2025)
by: Craig, Ashley C., et al.
Published: (2025)
Comparison of Tax and Cap-and-Trade Carbon Pricing Schemes
by: Crépey, Stéphane, et al.
Published: (2025)
by: Crépey, Stéphane, et al.
Published: (2025)
Gender Bias and Property Taxes
by: Burtch, Gordon, et al.
Published: (2024)
by: Burtch, Gordon, et al.
Published: (2024)
Flow Taxes, Stock Taxes, and Portfolio Choice: A Generalised Neutrality Result
by: Frøseth, Anders G
Published: (2026)
by: Frøseth, Anders G
Published: (2026)
Using Machine Learning to Compute Constrained Optimal Carbon Tax Rules
by: Kübler, Felix, et al.
Published: (2025)
by: Kübler, Felix, et al.
Published: (2025)
Time Preference and Tax Burden Acceptance: Asymmetric Effects on Intertemporal and Contemporaneous Redistribution
by: Yamamura, Eiji, et al.
Published: (2026)
by: Yamamura, Eiji, et al.
Published: (2026)
Wealth Taxes and Post-Growth: How different tax designs align with different goals
by: Webb, Thomas, et al.
Published: (2026)
by: Webb, Thomas, et al.
Published: (2026)
The Widening Gap in Tax Attitudes: Role of Government Trust in the post COVID-19 period
by: Yamamura, Eiji, et al.
Published: (2026)
by: Yamamura, Eiji, et al.
Published: (2026)
Implementing Optimal Taxation: A Constrained Optimization Framework for Tax Reform
by: Verhagen, Mark, et al.
Published: (2025)
by: Verhagen, Mark, et al.
Published: (2025)
Just After Minimum Wage Hikes: Short-Run Labor-Demand Response and Reallocation
by: Kanayama, Hayato, et al.
Published: (2025)
by: Kanayama, Hayato, et al.
Published: (2025)
Trade Policy and Structural Change
by: Kato, Hayato, et al.
Published: (2025)
by: Kato, Hayato, et al.
Published: (2025)
Extensions to the Wealth Tax Neutrality Framework
by: Frøseth, Anders G
Published: (2026)
by: Frøseth, Anders G
Published: (2026)
Germany's Tax Revenue and its Total Administrative Cost
by: Mantzaris, Christopher, et al.
Published: (2024)
by: Mantzaris, Christopher, et al.
Published: (2024)
Renewable Energy Expansion under Taxes and Subsidies: A Transmission Operator's Perspective
by: Belyak, Nikita, et al.
Published: (2023)
by: Belyak, Nikita, et al.
Published: (2023)
Capturing the Tax-Revenue Bracketing System via a predator-prey model: Evidence from South Africa
by: Mushunje, Leonard
Published: (2023)
by: Mushunje, Leonard
Published: (2023)
Location Matters: Insights from a Natural Field Experiment to Enhance Small Business Tax Compliance in Indonesia
by: Dong, Sarah Xue, et al.
Published: (2025)
by: Dong, Sarah Xue, et al.
Published: (2025)
Estimation of the Effect of Carbon Tax Implementation on Household Income Distribution in Indonesia: Quantitative Analysis with Miyazawa Input- Output Approach
by: Siregar, Syahrituah
Published: (2025)
by: Siregar, Syahrituah
Published: (2025)
Firms' Risk Adjustments to Minimum Wage: Financial Leverage and Labor Share Trade-off
by: Liang, Ying
Published: (2024)
by: Liang, Ying
Published: (2024)
Heterogeneous Returns and Wealth Tax Neutrality: A Fokker-Planck Framework
by: Frøseth, Anders G
Published: (2026)
by: Frøseth, Anders G
Published: (2026)
Tax Credits and Household Behavior: The Roles of Myopic Decision-Making and Liquidity in a Simulated Economy
by: Dwarakanath, Kshama, et al.
Published: (2024)
by: Dwarakanath, Kshama, et al.
Published: (2024)
Modeling Agentic Technical Debt and Stochastic Tax: A Standalone Framework for Measurement, Simulation, and Dashboarding
by: Hydari, Muhammad Zia, et al.
Published: (2026)
by: Hydari, Muhammad Zia, et al.
Published: (2026)
What do Firms Gain from Patenting? The Case of the Global ICT Industry
by: Exadaktylos, Dimitrios, et al.
Published: (2021)
by: Exadaktylos, Dimitrios, et al.
Published: (2021)
Global Agricultural Competitiveness Index (Gaci) in the Context of Climate Change: A Holistic Approach
by: Zia, Bakhtmina
Published: (2025)
by: Zia, Bakhtmina
Published: (2025)
Two-Sided Market Power in Firm-to-Firm Trade
by: Vanessa, Alviarez, et al.
Published: (2025)
by: Vanessa, Alviarez, et al.
Published: (2025)
Nonparametric Estimation of Matching Efficiency and Elasticity in a Spot Gig Work Platform: 2019-2023
by: Kanayama, Hayato, et al.
Published: (2024)
by: Kanayama, Hayato, et al.
Published: (2024)
A Firm Link: Overall, Between- and Within-Firm Inequality Through the Lens of a Sorting Model
by: Gola, Paweł, et al.
Published: (2024)
by: Gola, Paweł, et al.
Published: (2024)
The Impact of Employee Education and Health on Firm-Level TFP in China
by: He, Yuhan
Published: (2025)
by: He, Yuhan
Published: (2025)
The Costs of Competition in Distributing Scarce Research Funds
by: Schweiger, Gerald, et al.
Published: (2024)
by: Schweiger, Gerald, et al.
Published: (2024)
Minimum Wages in Concentrated Labor Markets
by: Popp, Martin
Published: (2021)
by: Popp, Martin
Published: (2021)
Similar Items
-
The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition
by: Chen, Xuyang, et al.
Published: (2024) -
Shrouded Sin Taxes
by: Kasinger, Johannes
Published: (2024) -
An Inverse-Ramsey Tax Rule
by: Micheletto, Luca, et al.
Published: (2025) -
Bunching and Taxing Multidimensional Skills
by: Boerma, Job, et al.
Published: (2022) -
Profit Shifting and International Tax Reforms
by: Ferrari, Alessandro, et al.
Published: (2022)