Tuesday, June 09, 2020

Updated minimum tax paper

While noteworthy things keep happening around the United States and indeed the world, I have been continuing my shelter-in-place and doing some work. I have just now posted on SSRN a revised version of my paper, What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?

This version takes advantage of excellent comments that I received from several readers, and also has a new, very short intro. It also has a much shorter and more to-the-point abstract, which goes like this:

"Minimum taxes (including global minimum taxes) have serious drawbacks, and generally make sense, if at all, only if otherwise superior options must be ruled out for reasons of optics or political economy. Yet, given the “compared to what?” question that haunts all real-world tax policymaking, one cannot reasonably say that they should never be used. Still, any such use should generally be contingent, reluctant, and based on understanding their structural deficiencies."

You can find the paper here.

9 comments:

Packers And Movers Mumbai said...

Excellent Blog! I would like to thank for the efforts you have made in writing this post. I am hoping the same best work from you in the future as well. I wanted to thank you for this websites! Thanks for sharing. Great websites! @ Packers and Movers mumbai

Riajengenelen said...

Hello everyone, Are you into trading or just wish to give it a try, please becareful on the platform you choose to invest on and the manager you choose to manage your account because that’s where failure starts from be wise. After reading so much comment i had to give trading tips a try, I have to come to the conclusion that binary options pays massively but the masses has refused to show us the right way to earn That’s why I have to give trading tips the accolades because they have been so helpful to traders . For a free masterclass strategy kindly contact (paytondyian699@gmail.com) for a free masterclass strategy. He'll give you a free tutors on how you can earn and recover your losses in trading for free..

Lawson Williams said...

The simple truth about binary options which many of us do not know is the fact that it is mainly based on predictions. Without proper knowledge of what next can happen to the stock market, you are sure to lose your funds. That is why it is important to be tutored or mentored by a professional trader in binary options. During few days of being mentored by Sir Robert  I've learnt much and also succeeding in trades and has been doing successful withdrawals and was able to recover all my lost funds. Feel free to contact him on: Robertseaman939@gmail.com 

Mr Abdullah Ibrahim said...

Fast cash loan offer for you today at just 2% interest rate,
both long and short term cash of all amounts and currencies, \
no collateral required. We give out from a minimum range of
$2000 to a maximum of $20 million.We are certified and your
privacy is 100% safe with us Apply now for your instant approval
and transfer approval process takes just 3 hours. contact us now
I'll advise you can
contact us via email at abdullahibrahimlender@gmail.com
whatspp Number +918929490461
\Mr Abdullah Ibrahim

Laura Mildred said...

Am Laura Mildred by name, i was diagnosed with Herpes 4 years ago i lived in pain with the knowledge that i wasn't going to ever be well again i contacted so many herbal doctors on this issue and wasted a large sum of money but my condition never got better i was determined to get my life back so one day i saw Mr. Morrison Hansen post on how Dr. Emu saved him from Herpes with herbal medicine i contacted Dr. Emu on his Email: Emutemple@gmail.com we spoke on the issue i told him all that i went through and he told me not to worry that everything will be fine again so he prepared the medicine and send it to me and told me how to use it, after 14 days of usage I went to see the doctor for test,then the result was negative, am the happiest woman on earth now thanks to Dr. Emu God bless you. Email him at: Emutemple@gmail.com Whats-app or Call him: +2347012841542

Brittany Seiber said...

To know more about Chief Dr Lucky you can visit his website (https://chiefdrluckyherbaltherapy.wordpress.com/)
 
 A friend that suffered from Herpes and was cure with the help of this great herbal doctor Chief Lucky so i decided to contact him for help in getting rid of my families genital herpes virus 1/2 which i did and all i was told to provide was just some useful information and some materials used in preparation of the natural cure and that i did and now i am the happiest person on earth because i am writing this testimony of mine with joy and happiness in my heart to the whole world to know that natural remedy is real because i am a living testimony of Chief Lucky traditional herbal cure and i want you all to contact Chief Lucky via his email: chiefdrlucky@gmail.com or WhatsApp him +2348132777335 am sure he will help you too.

Ric Clayton said...

I really want to thank Dr Emu for saving my marriage. My wife really treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my wife has changed towards me. Then she told me to contact Dr Emu that he will help me bring back my wife and change her back to a good woman. I never believed in all this but I gave it a try. Dr Emu casted a spell of return of love on her, and my wife came back home for forgiveness and today we are happy again. If you are going through any relationship stress or you want back your Ex or Divorce husband you can contact his whatsapp +2347012841542 or email emutemple@gmail.com website: Https://emutemple.wordpress.com/ Https://web.facebook.com/Emu-Temple-104891335203341

Kathy Maietta said...

What would i have done to get my husband back if not for the help of DR Osita. my name is Maxine Minty and I was in totally confused when my husband divorced me and said he was tired of me. My life was nothing without him and i tried all i could to make him cancel the divorce but he said his mind was made up and we went our separate ways. when my friend when searching for help and i was told to get in touch with DR Maxine Minty for help by an New friend of mine when she heard what i was going through and i hurriedly contacted DR Maxine Minty and explained everything to him and he told me that my husband will come back to me begging me to accept him back all within 24 hours just like everyone he had helped. DR Maxine Minty restored the love and connection between me and my husband he truly returned back to me after 24 hours and it still amazes me. For more enquires on how to get in touch with DR Osita Email: +4915217824272 or email.Ositabello8@gmil.com

Unknown said...

THANK YOU DR ISIKOLO COMING TO MY RESCUE AT MY WORST MOMENTS.
This appreciation comments is coming from me Lilly Benas. My husband and I have been battling marital issues for the past 6 months and little did I know the family was the brain behind the problems we ever had. The issues escalated and he eventually moved out of the house. I was alone with my daughter and life was miserable without him by my side. I did all I could to end the problems but to no avail. So I had to seek help which led me to contacting DR ISIKOLO. Just as I have always wanted, he heard my cry and came to my aid. He resolved the problems we had and my husband and I came back together and it still amazes me when I get the result in 2 days as he promised. If you are having issues with your partner, contact him now and he won't fail you as well because he is trusted and reliable. email him: isikolosolutionhome@gmail.com or text him via WhatsApp: +2348133261196.