Decomposing multinational corporations' declining effective tax rates
Year of publication: |
2022
|
---|---|
Authors: | Garcia-Bernardo, Javier ; Janský, Petr ; Tørsløv, Thomas |
Published in: |
IMF economic review. - Heidelberg : Springer Nature, ISSN 2041-417X, ZDB-ID 2576115-8. - Vol. 70.2022, 2, p. 338-381
|
Subject: | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Steuertarif | Tax rate | Steuerbelastung | Tax burden | Dekompositionsverfahren | Decomposition method |
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