It takes the average reader 1 hour and 20 minutes to read International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax by Mr. Michael Keen
Assuming a reading speed of 250 words per minute. Learn more
This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host’s rate; larger than previous consensus values (attributed to a systematic bias from FDI data); and consistent with ‘implicit’ profit shifting through real investment (rather than ‘paper’ profit shifting). Contrary to much policy discussion, the results also imply that: Host countries’ marginal effective tax rates have at best a weak effect on real investment; those elsewhere have none; and, applied to the prospective global minimum tax, inward tangible investment in most sample countries will increase.
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax by Mr. Michael Keen is 80 pages long, and a total of 20,000 words.
This makes it 27% the length of the average book. It also has 24% more words than the average book.
The average oral reading speed is 183 words per minute. This means it takes 1 hour and 49 minutes to read International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax aloud.
International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax is suitable for students ages 10 and up.
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