Unfollow the money: mapping the micro agents of international tax

IF 3.7 1区经济学 Q1 ECONOMICS

Review of International Political Economy Pub Date : 2024-01-16 DOI:10.1080/09692290.2023.2297360

Saila Stausholm, Javier Garcia-Bernardo

引用次数: 0

Abstract

Financial globalization has enabled multinational corporations to shift profits between jurisdictions to lower their tax rate, undermining public finances and concerning policy makers. While policy...

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不跟钱走：绘制国际税收的微观主体图

金融全球化使跨国公司能够在不同的司法管辖区之间转移利润以降低税率，这破坏了公共财政，也令政策制定者感到担忧。虽然政策...

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来源期刊

Review of International Political Economy Multiple-

CiteScore

9.20

自引率

9.30%

发文量

期刊介绍： The Review of Political Economy is a peer-reviewed journal welcoming constructive and critical contributions in all areas of political economy, including the Austrian, Behavioral Economics, Feminist Economics, Institutionalist, Marxian, Post Keynesian, and Sraffian traditions. The Review publishes both theoretical and empirical research, and is also open to submissions in methodology, economic history and the history of economic thought that cast light on issues of contemporary relevance in political economy. Comments on articles published in the Review are encouraged.