Bilateral effective tax rates and foreign direct investment
This paper computes (marginal and average) forward-looking effective tax rates for a sample of more than 650,000 firms in and outside of Europe using Bureau van Dijk’s ORBIS data-base. Comparing the firm-level effective tax rates with their country-level counterparts we arrive at two important findi...
| Автори: | , , , |
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| Формат: | Journal article |
| Опубліковано: |
2009
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