▽溜池通信トップページ ●11/22 03:39 last modified at 21:05 2024/11/21Diary 「忙しい理由」New!!
▽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.(ミシガン大)。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