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2 hits:
Working Paper

Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data

Valeria Merlo, Georg Wamser
CESifo, Munich, 2024
CESifo Working Paper No. 11045
Working Paper

Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax

Michael Overesch, Dirk Schindler, Georg Wamser
CESifo, Munich, 2024
CESifo Working Paper No. 11018