Assessing the credibility and fairness of international corporate tax rate harmonization via cooperative game theory
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More about this item
Keywords
International taxation; Tax cooperation; Profit shifting; Tax havens; Shapley value;All these keywords.
JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- C71 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Cooperative Games
- F42 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - International Policy Coordination and Transmission
NEP fields
This paper has been announced in the following NEP Reports:- NEP-GTH-2022-09-05 (Game Theory)
- NEP-PAY-2022-09-05 (Payment Systems and Financial Technology)
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