Work

Corporate Minimum Tax and the Elasticity of Taxable Income: Evidence from Administrative Tax Records

Year: 2025

Type: article

Source: American Economic Journal Economic Policy

DOI: 10.1257/pol.20230108

Authors: Jaroslav Bukovina, Tomáš Lichard, Ján Palguta, Branislav Žúdel

Institutions: Ministry of Finance of the Slovak Republic, Prague University of Economics and Business, Masaryk University, CUNEF Universidad

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: closed

OpenAlex ID: W4409924883

FWCI: 5.401

Cites: 30

Cited by: 3

Related to: 10