This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by emp

The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm�

This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corpo