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Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data. (2020). Fuest, Clemens ; Wildgruber, Susanne ; Hugger, Felix.
In: CESifo Working Paper Series.
RePEc:ces:ceswps:_8605.

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  1. Decomposing Multinational Corporations’ Declining Effective Tax Rates. (2022). Janský, Petr ; Torslov, Thomas ; Garcia-Bernardo, Javier.
    In: IMF Economic Review.
    RePEc:pal:imfecr:v:70:y:2022:i:2:d:10.1057_s41308-022-00157-9.

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References

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