Becker, Sascha O.; Egger, Peter H.; Merlo, Valeria - In: Journal of Public Economics 96 (2012) 9-10, pp. 698-711
Most existing empirical evidences on the impact of profit taxation on multinational firm activity are based on cross-country data. One major drawback of such data is that countries differ not only with regard to taxes but also with other dimensions which might be hard to capture by means of...