Effective tax rates, firm size and the global minimum tax

Journal of Public Economics · 2024 · [{"name": "Pierre Bachas", "affiliation": []}, {"name": "Anne Brockmeyer", "affiliation": []}, {"name": "Roel Dom", "affiliation": ["University of Antwerp"]}, {"name": "Camille Semelet", "affiliation": ["Ifo Institute for Economic Research", "Ludwig-Maximilians-Universität München"]}]