Concepedia

Concept

minimum taxation

Parents

2.1K

Publications

117.6K

Citations

2.9K

Authors

1.1K

Institutions

About

Minimum taxation is a concept and policy framework establishing a floor for the tax liability of individuals or entities, designed to ensure a baseline contribution to public revenue regardless of specific deductions, credits, or variations in local tax rates. As a field of study, it investigates the design principles, implementation challenges, economic consequences, legal implications, and effectiveness of minimum tax rules in addressing tax avoidance, enhancing fiscal stability, and promoting international tax fairness.

Top Authors

Rankings shown are based on concept H-Index.

JS

University of Michigan

MK

International Monetary Fund

RM

University of Toronto

MD

University of Oxford

JR

University of Michigan

Top Institutions

Rankings shown are based on concept H-Index.

National Bureau of Economic Research

Cambridge, United States

International Monetary Fund

Washington D.C., United States

University of Michigan

Ann Arbor, United States

Institute for Fiscal Studies

London, United Kingdom

Top Venues

Rankings shown are based on concept H-Index.