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WI Institute of Rural Economics

All publications at the Thünen Institute of Dr. Martin Simmler

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    Devereux MP, Paraknewitz J, Simmler M (2023) Empirical evidence on the global minimum tax : what is a critical mass and how large is the substance-based income exclusion? Fiscal studies 44(1):9-21, DOI:10.1111/1475-5890.12317

    https://literatur.thuenen.de/digbib_extern/dn066168.pdf

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