International tax competition and coordination with a global minimum tax
Year of publication: |
2023
|
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Authors: | Devereux, Michael P. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 76.2023, 1, p. 145-166
|
Subject: | international tax | Pillar 2 | tax competition | tax coordination | tax reform | Steuerwettbewerb | Tax competition | Theorie | Theory | Steuerharmonisierung | Tax harmonization | Steuerreform | Tax reform | Internationales Steuerrecht | International tax law | Internationale Wirtschaftspolitik | International economic policy |
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