▽himaginaryの日記 ●11/20 20:31 2024-11-19ﾐﾆﾏﾑ課税の評価というNBER論文が上がっている｡原題は｢Evaluating Minimum Taxation｣で､著者はJames R. Hines Jr.（ﾐｼｶﾞﾝ大）｡Minimum tax rules constrain only the lowest-tax jurisdictions. Because higher minimum tax rates expand the circle of affected countries and therefore the impact of any further changes, there can be dominated regions over which no parameter values would make a minimum tax efficient. Applying a Tayl
