{"id":"https://openalex.org/W4389987886","doi":"https://doi.org/10.59403/126a4mh","title":"The Impact of the Global Minimum Tax on Tax Competition","display_name":"The Impact of the Global Minimum Tax on Tax Competition","publication_year":2023,"publication_date":"2023-04-20","ids":{"openalex":"https://openalex.org/W4389987886","doi":"https://doi.org/10.59403/126a4mh"},"language":"en","primary_location":{"id":"doi:10.59403/126a4mh","doi":"https://doi.org/10.59403/126a4mh","is_oa":false,"landing_page_url":"https://doi.org/10.59403/126a4mh","pdf_url":null,"source":{"id":"https://openalex.org/S4390296984","display_name":"World Tax Journal","issn_l":"1878-4917","issn":["1878-4917","2352-9237"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-3","norway-2","poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"World Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5053674585","display_name":"Michael Devereux","orcid":"https://orcid.org/0000-0001-8762-0621","observed_orcids":["https://orcid.org/0000-0001-8762-0621"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"M. Devereux","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5032013052","display_name":"John Vella","orcid":"https://orcid.org/0000-0002-9834-0251","observed_orcids":["https://orcid.org/0000-0002-9834-0251"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"J. Vella","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.7932,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.97007052,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"15","issue":"3","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9247999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9247999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0706000030040741,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/global-minimum-tax","display_name":"global minimum tax","score":0.781000018119812},{"id":"https://openalex.org/keywords/pillar-two","display_name":"Pillar Two","score":0.7789999842643738},{"id":"https://openalex.org/keywords/globe-rules","display_name":"GloBE rules","score":0.6850000023841858},{"id":"https://openalex.org/keywords/tax-competition","display_name":"tax competition","score":0.7609999775886536},{"id":"https://openalex.org/keywords/base-erosion-and-profit-shifting","display_name":"base erosion and profit shifting","score":0.8029999732971191},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.8740000128746033},{"id":"https://openalex.org/keywords/excess-profits","display_name":"excess profits","score":0.6819999814033508},{"id":"https://openalex.org/keywords/top-up-tax","display_name":"top-up tax","score":0.7250000238418579},{"id":"https://openalex.org/keywords/tax-grants","display_name":"tax grants","score":0.7760000228881836},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.5239999890327454}],"concepts":[{"id":"https://openalex.org/C2775899829","wikidata":"https://www.wikidata.org/wiki/Q3109007","display_name":"Globe","level":2,"score":0.7569854855537415},{"id":"https://openalex.org/C2776462828","wikidata":"https://www.wikidata.org/wiki/Q933216","display_name":"Tax competition","level":4,"score":0.6468991041183472},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.60691899061203},{"id":"https://openalex.org/C2780141045","wikidata":"https://www.wikidata.org/wiki/Q18609502","display_name":"Base erosion and profit shifting","level":4,"score":0.5184156894683838},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.515758752822876},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.48951733112335205},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.48298561573028564},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.46090635657310486},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.45438823103904724},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4477788805961609},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.4388399124145508},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.4363689422607422},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3959735035896301},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.36193543672561646},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3441706597805023},{"id":"https://openalex.org/C118487528","wikidata":"https://www.wikidata.org/wiki/Q161437","display_name":"Ophthalmology","level":1,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.59403/126a4mh","doi":"https://doi.org/10.59403/126a4mh","is_oa":false,"landing_page_url":"https://doi.org/10.59403/126a4mh","pdf_url":null,"source":{"id":"https://openalex.org/S4390296984","display_name":"World Tax Journal","issn_l":"1878-4917","issn":["1878-4917","2352-9237"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-3","norway-2","poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"World Tax Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.47620001435279846,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":5,"referenced_works":["https://openalex.org/W3122625692","https://openalex.org/W3138332183","https://openalex.org/W4212944310","https://openalex.org/W4320039146","https://openalex.org/W6701235233"],"related_works":["https://openalex.org/W4414108985","https://openalex.org/W4318825859","https://openalex.org/W4318825792","https://openalex.org/W4318777480","https://openalex.org/W4387872353","https://openalex.org/W4320038920","https://openalex.org/W4292607250","https://openalex.org/W4393165921","https://openalex.org/W4406785720","https://openalex.org/W4296079848"],"abstract_inverted_index":{"This":[0],"article":[1,106],"examines":[2],"the":[3,6,26,34,64,95,112,125,128],"impact":[4,29,126],"of":[5,50,127],"Pillar":[7],"Two":[8],"Global":[9],"Anti-Base":[10],"Erosion":[11],"(GloBE)":[12],"Rules":[13,36,66,130],"on":[14,25,30,40,43,58,131],"tax":[15,31,41,84,114,132],"competition.":[16,32],"It":[17],"sets":[18],"out":[19],"and":[20,100,138],"explores":[21],"three":[22],"main":[23],"conclusions":[24],"GloBE":[27,35,65,129],"Rules\u2019":[28],"First,":[33],"set":[37,55],"a":[38,56,78,87,156],"floor":[39,57,96],"paid":[42],"profit":[44],"by":[45,97],"multinationals":[46],"equal":[47],"to":[48,74],"15%":[49],"\u201cExcess":[51],"Profit\u201d.":[52],"They":[53],"also":[54,147],"competition":[59,133],"among":[60],"\u201csource\u201d":[61],"countries.":[62],"Second,":[63],"may":[67,117,134,141],"provide":[68],"some":[69],"countries":[70,91],"with":[71],"an":[72,108],"incentive":[73],"raise":[75],"revenues":[76],"through":[77],"qualified":[79],"domestic":[80],"minimum":[81],"top":[82],"up":[83],"rather":[85],"than":[86,140],"corporation":[88],"tax.":[89],"Third,":[90],"can":[92],"compete":[93],"below":[94],"offering":[98],"grants":[99],"\u201cQualified":[101],"Refundable":[102],"Tax":[103],"Credits\u201d.":[104],"The":[105,145],"proposes":[107],"alternative":[109],"design":[110],"for":[111],"top-up":[113],"calculation":[115],"that":[116,124,150],"have":[118,142],"been":[119,143],"preferable.":[120],"Overall,":[121],"it":[122],"concludes":[123],"be":[135],"less":[136],"straightforward":[137],"significant":[139],"expected.":[144],"rules":[146],"create":[148],"incentives":[149],"are":[151],"not":[152],"clearly":[153],"desirable":[154],"from":[155],"policy":[157],"perspective.":[158]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-12-21T00:00:00"}
