Corporate taxation when firms are heterogeneous: ACE versus CBIT
Author:
Funder
Carlsbergfondet
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Finance,Accounting
Link
https://link.springer.com/content/pdf/10.1007/s10797-021-09714-w.pdf
Reference33 articles.
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3. Baldwin, R., & Okubo, T. (2009). Tax reform, delocation and heterogeneous firms. Scandinavian Journal of Economics, 111, 741–764.
4. Bartelsman, E., Haltiwanger, J., & Scarpetta, S. (2013). Cross-country differences in productivity: The role of allocation and selection. American Economic Review, 103, 305–334.
5. Bauer, C., Davies, R. B., & Haufler, A. (2014). Economic integration and the optimal corporate tax structure with heterogeneous firms. Journal of Public Economics, 110, 42–56.
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