Xuefeng, Qian; Tian, Bifei; Reed, W. Robert; Chen, Ziruo - 2017
the approach taken by Egger, Merlo, and Wamser (Unobserved tax avoidance and the tax elasticity of FDI 2014, henceforth EM …&W) in their seminal analysis of tax elasticity of German MNCs. They developed a two-component mixture model that categorized …