Corporation tax asymmetries: effective tax rates and profit shifting
Author:
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Finance,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s10797-011-9165-0.pdf
Reference15 articles.
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3. Auerbach, A. J. (2007). Why have corporation tax revenues declined? Another look. CESifo Economic Studies (p. 1–19).
4. Bartelsman, E. J., & Beetsma, R. M. W. J. (2003). Why pay more? Corporate tax avoidance through transfer pricing in OECD countries. Journal of Public Economics, 87, 2225–2252.
5. Cooper, M., & Knittel, M. (2006). Partial loss refundability: how are corporate tax losses used? National Tax Journal, 59, 651–663.
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