Documents & Reports
-
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax (English)
This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable...
Document Type: Policy Research Working Paper Report No.: WPS10427 Document Date: May 1, 2023 Disclosure Status: Disclosed Author: Keen,Michael,Liu,Li,Pallan,Hayley Marie