🚨 Paper alert 🚨 𝗪𝗵𝗶𝗰𝗵 𝗳𝗶𝗿𝗺𝘀 𝗯𝗲𝗻𝗲𝗳𝗶𝘁 𝗺𝗼𝘀𝘁 𝗳𝗿𝗼𝗺 𝗰𝗼𝗿𝗽𝗼𝗿𝗮𝘁𝗲 #𝘁𝗮𝘅 𝗶𝗻𝗰𝗲𝗻𝘁𝗶𝘃𝗲𝘀? Pierre Bachas, @annebrockmeyer.bsky.social, Camille Semelet and I analyze firm-level 𝗗𝗮𝘁𝗮 𝗳𝗿𝗼𝗺 𝟭𝟲 𝗰𝗼𝘂𝗻𝘁𝗿𝗶𝗲𝘀 to explore how effective tax rates vary across firm size. What do we find? Read more 👇 (1/n)
Effective Tax Rates, Firm Size and the Global Minimum Tax
This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, .
documents.worldbank.org
