Concepedia

Minimum Tax Rules

Minimum Tax Rules is a regulatory framework in international taxation that establishes a floor on the effective tax rate imposed by jurisdictions to mitigate the incentives for profit shifting and erosion of corporate tax bases through tax competition.

53

Publications

2.5K

Citations

73

Authors

58

Institutions

Publications per year

2017–2026

17

Parents

Publications

53

Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size

Ravi Kanbur, Michael Keen · AgEcon Search (University of Minnesota, USA) · 1991 · 624 citations · Full text

, , +14

Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan

Michael Best, Anne Brockmeyer, Henrik Kleven et al. · Journal of Political Economy · 2015 · 239 citations · Full text

, , +17

The Income Tax Compliance Cost of Big Business

Joel Slemrod, Marsha Blumenthal · Public Finance Quarterly · 1996 · 174 citations · Full text

, , +16

The American Recovery and Reinvestment Act of 2009

Tina N. Barrett · AgEcon Search (University of Minnesota, USA) · 2010 · 166 citations · Full text

, , +10

The effects of taxation on multinational corporations

Journal of Macroeconomics · 1996 · 127 citations

, , +17

1–5 of 53

Authors

73

  1. GS
    Guttorm Schjelderup

    Norwegian School of Economics, Norway

    3 publications · 52 citations

    3

    h-index

  2. JS
    Johannes Spinnewijn

    London School of Economics and Political Science, United Kingdom

    3 publications · 279 citations

    3

    h-index

  3. MW
    Mazhar Waseem

    University of Manchester, United Kingdom

    3 publications · 279 citations

    3

    h-index

  4. EJ
    Eckhard Janeba

    University of Mannheim, Germany

    3 publications · 52 citations

    3

    h-index

  5. AB
    Anne Brockmeyer

    World Bank, United States

    3 publications · 279 citations

    3

    h-index

1–5 of 73

Institutions

58

  1. Ifo Institute for Economic Research

    Munich, Germany

    5 h-index

    5 publications

    94 citations

  2. Norwegian School of Economics

    Bergen, Norway

    4 h-index

    4 publications

    71 citations

  3. University of Mannheim

    Mannheim, Germany

    3 h-index

    3 publications

    52 citations

  4. London School of Economics and Political Science

    London, United Kingdom

    3 h-index

    6 publications

    549 citations

  5. United States Department of the Treasury

    Washington, United States

    2 h-index

    3 publications

    52 citations

  6. Brookings Institution

    Washington D.C., United States

    2 h-index

    4 publications

    95 citations

  7. Economie Publique

    Thiverval-Grignon, France

    2 h-index

    2 publications

    64 citations

  8. University of Münster

    Münster, Germany

    2 h-index

    4 publications

    128 citations

1–8 of 58

Venues

  1. SSRN Electronic Journal

    Repository · 14 publications · 263 citations

    11

    h-index

  2. National Tax Journal

    NTJ · 4 publications · 115 citations

    4

    h-index

  3. Journal of Public Economic Theory

    1 publications · 31 citations

    1

    h-index

  4. The International Journal of Accounting

    1 publications · 45 citations

    1

    h-index

  5. International Tax and Public Finance

    1 publications · 23 citations

    1

    h-index

1–5