Corporation tax asymmetries: effective tax rates and profit shifting
Year of publication: |
2011
|
---|---|
Authors: | Creedy, John ; Gemmell, Norman |
Published in: |
International Tax and Public Finance. - Springer, ISSN 0927-5940. - Vol. 18.2011, 4, p. 422-435
|
Publisher: |
Springer |
Subject: | Corporation tax | Tax asymmetries | Income shifting | Effective tax rate |
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