Concepedia

Minimum Tax Standards

Minimum Tax Standards is a normative fiscal framework that establishes a baseline level of corporate taxation which sovereign states agree to impose, thereby preventing a race to the bottom in international tax competition while preserving autonomy in tax policy above the defined threshold.

25

Publications

1.2K

Citations

42

Authors

36

Institutions

Publications per year

2017–2026

9

Parents

Publications

25

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

Tax Capacity and Growth

Laura Jaramillo, Philippe Wingender, Ví­tor Gaspar · IMF Working Paper · 2016 · 56 citations

, , +17

Index of the Cycle of Money - The Case of Canada

Scientificia - Journal of Entrepreneurship, Business and Economics · 2023 · 50 citations · Full text

, , +12

Does tax enforcement disparately affect domestic versus multinational corporations around the world?

Lisa De Simone, Bridget Stomberg, Brian Williams · Contemporary Accounting Research · 2023 · 40 citations · Full text

, , +14

The Evolution of Controlled Foreign Corporation Rules and Beyond

Brian J. Arnold · Bulletin for international taxation · 2019 · 40 citations

, , +16

1–5 of 25

Authors

42

  1. LE
    Leonard E. Burman

    Urban Institute, United States

    2 publications · 44 citations

    2

    h-index

  2. AB
    Andrew B. Lyon

    University of Maryland, College Park, United States

    2 publications · 51 citations

    2

    h-index

  3. JR
    Jeffrey Rohaly

    Urban Institute, United States

    2 publications · 44 citations

    2

    h-index

  4. WG
    William G. Gale

    Brookings Institution, United States

    2 publications · 44 citations

    2

    h-index

  5. BH
    Benjamin Harris

    University of Wisconsin–Parkside, United States

    2 publications · 44 citations

    2

    h-index

1–5 of 42

Institutions

36

  1. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    2 publications

    49 citations

  2. The University of Texas at Austin

    Austin, United States

    2 h-index

    2 publications

    51 citations

  3. University of Münster

    Münster, Germany

    1 h-index

    2 publications

    30 citations

  4. Norwegian School of Economics

    Bergen, Norway

    1 h-index

    1 publications

    37 citations

  5. Centre for Economic Policy Research

    London, United Kingdom

    1 h-index

    1 publications

    12 citations

  6. Hungarian Academy of Sciences

    Budapest, Hungary

    1 h-index

    1 publications

    12 citations

  7. University of Exeter

    Exeter, United Kingdom

    1 h-index

    1 publications

    31 citations

  8. Texas College

    Tyler, United States

    1 h-index

    1 publications

    40 citations

1–8 of 36

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 90 citations

    5

    h-index

  2. National Tax Journal

    NTJ · 3 publications · 75 citations

    3

    h-index

  3. PubMed

    Repository · 1 publications · 29 citations

    1

    h-index

  4. European Journal of Political Economy

    1 publications · 30 citations

    1

    h-index

  5. IMF Working Paper

    1 publications · 56 citations

    1

    h-index

1–5