Taxing multinationals
This paper analyzes the effects of tax policy on the strategic choices of a domestic multinational company competing with a foreign multinational company in a third country. We demonstrate the role of the effective average tax rate and the effective marginal tax rate on the company's choices. W...
Main Authors: | Devereux, M, Hubbard, R |
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Format: | Journal article |
Published: |
2003
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