We document new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective taxes rates
(ETRs) follow a humped-shaped pattern with firm size: small firms benefit from reduced rates,
while large firms take up tax incentives, leaving mid-sized firms with the highest ETRs. On average, the ETR for the largest 1% of firms is 2.2 percentage points lower than the...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2024/11/30
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Доклад/ отчет
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198023
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1
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2025/03/20
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Disclosed
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Effective Tax Rates, Firm Size and the Global Minimum Tax
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