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Capital Market Reactions to the Global Minimum Tax: Evidence from China

https://doi.org/10.2139/ssrn.5342289
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s10797-022-09750-0openalex-snapshot
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs
inferredcites →https://doi.org/10.1093/restud/rdac049openalex-snapshot
The Missing Profits of Nations
inferredcites →https://doi.org/10.1093/rfs/hhad038openalex-snapshot
Measuring the Expected Effects of the Global Tax Reform
inferredcites →https://doi.org/10.1111/1475-5890.12317openalex-snapshot
Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion?
inferredcites →https://doi.org/10.1111/acfi.12921openalex-snapshot
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system
inferredcites →https://doi.org/10.1111/acfi.12993openalex-snapshot
Tax incentive and firm investment: Evidence from the Income Tax Revenue Sharing Reform in China
inferredcites →https://doi.org/10.1515/econ-2022-0104openalex-snapshot
The Impact of the Global Minimum Tax Reform on China and Its Countermeasures
inferredcites →https://doi.org/10.1787/9a815d6b-enopenalex-snapshot
The Global Minimum Tax and the taxation of MNE profit
inferredcites →https://doi.org/10.2308/accr-52361openalex-snapshot
Industry Tax Planning and Stock Returns
inferredcites →https://doi.org/10.54648/taxi2022094openalex-snapshot
Policy Note: Assessing the Impact of Pillar Two on Developing Countries
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