Open AccessDesigning a 21st Century Corporate Tax—An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base
Author(s) -
Stephen E. Shay,
J. Clifton Fleming,
Robert J. Peroni
Publication year - 2018
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2015.1009
Subject(s) - tax avoidance , tax reform , indirect tax , value added tax , direct tax , business , ad valorem tax , corporate tax , double taxation , state income tax , international taxation , public economics , monetary economics , economics , international economics , finance
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