Effective tax rates, firm size and the global minimum tax

Journal of Public Economics 2026 Open access

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Authors: Pierre Jean Bachas, Anne Brockmeyer, Roel Dom, Camille Semelet
DOI: 10.1016/j.jpubeco.2026.105721
Cited by: 1
References: 88

Fields of Study & Subjects

Corporate Taxation and Avoidance

Publication details

Journal / source
Journal of Public Economics
Publisher
Elsevier BV
Volume
261
Pages
105721–105721
Publication date
24 July 2026
Language
EN