Cite
Pillar 2: tax competition in low‐income countries and substance‐based income exclusion.
MLA
Perry, Victoria J. “Pillar 2: Tax Competition in Low‐income Countries and Substance‐based Income Exclusion.” Fiscal Studies, vol. 44, no. 1, Mar. 2023, pp. 23–36. EBSCOhost, https://doi.org/10.1111/1475-5890.12318.
APA
Perry, V. J. (2023). Pillar 2: tax competition in low‐income countries and substance‐based income exclusion. Fiscal Studies, 44(1), 23–36. https://doi.org/10.1111/1475-5890.12318
Chicago
Perry, Victoria J. 2023. “Pillar 2: Tax Competition in Low‐income Countries and Substance‐based Income Exclusion.” Fiscal Studies 44 (1): 23–36. doi:10.1111/1475-5890.12318.