The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Design
Year of publication: |
2011-06
|
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Authors: | Egger, Peter ; Wamser, Georg |
Institutions: | C.E.P.R. Discussion Papers |
Subject: | CFC rule | Corporate profit tax | Multinational firms | Plant-level data | Regression discontinuity design | Tax avoidance |
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