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We reassess the driving forces behind the recent decline of corporate tax rates in Europe. Using data for up to 32 …
Persistent link: https://www.econbiz.de/10003807847
compensate firms for international labor cost differentials. Using panel data for western Europe, we then put the model … in eastern Europe, we find strong support for the model prediction that countries with relatively high labor costs tend …
Persistent link: https://www.econbiz.de/10008697519