{"provider_url":"https://hatena.blog","title":"\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u8a55\u4fa1","blog_title":"himaginary\u2019s diary","url":"https://himaginary.hatenablog.com/entry/20241119/Evaluating_Minimum_Taxation","height":"190","type":"rich","categories":["\u7d4c\u6e08"],"blog_url":"https://himaginary.hatenablog.com/","image_url":null,"width":"100%","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fhimaginary.hatenablog.com%2Fentry%2F20241119%2FEvaluating_Minimum_Taxation\" title=\"\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u8a55\u4fa1 - himaginary\u2019s diary\" class=\"embed-card embed-blogcard\" scrolling=\"no\" frameborder=\"0\" style=\"display: block; width: 100%; height: 190px; max-width: 500px; margin: 10px 0px;\"></iframe>","author_url":"https://blog.hatena.ne.jp/himaginary/","description":"\u3068\u3044\u3046NBER\u8ad6\u6587\u304c\u4e0a\u304c\u3063\u3066\u3044\u308b\u3002\u539f\u984c\u306f\u300cEvaluating Minimum Taxation\u300d\u3067\u3001\u8457\u8005\u306fJames R. Hines Jr.\uff08\u30df\u30b7\u30ac\u30f3\u5927\uff09\u3002 \u4ee5\u4e0b\u306f\u305d\u306e\u8981\u65e8\u3002 Minimum tax rules constrain only the lowest-tax jurisdictions. Because higher minimum tax rates expand the circle of affected countries and therefore the impact of any further changes, there can be dominated re\u2026","published":"2024-11-19 23:59:00","version":"1.0","author_name":"himaginary","provider_name":"Hatena Blog"}