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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
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The global minimum tax raises more revenues than you think, or much less
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Pillar 2's Impact on Tax Competition
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Endogenous timing in tax competition
the effect of asymmetric information -
The global minimum tax raises more revenues than you think, or much less
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The effect of cross-border shopping on commodity tax revenue
results from a natural experiment -
Do international environmental agreements affect tax and environmental competition among asymmetric countries?