How large is the corporate tax base erosion and profit shifting? A general equilibrium approach.
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| Title: | How large is the corporate tax base erosion and profit shifting? A general equilibrium approach. |
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| Authors: | Álvarez-Martínez, María T.1 (AUTHOR) maria.alvarez@ec.europa.eu, Barrios, Salvador1 (AUTHOR), d'Andria, Diego1 (AUTHOR), Gesualdo, Maria1 (AUTHOR), Nicodeme, Gaetan2 (AUTHOR), Pycroft, Jonathan1 (AUTHOR) |
| Source: | Economic Systems Research. Jun2022, Vol. 34 Issue 2, p167-198. 32p. |
| Database: | Business Source Ultimate |
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| ISSN: | 09535314 |
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| DOI: | 10.1080/09535314.2020.1865882 |