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This paper analyses the national tax treatment of interestexpenditures of multinational enterprises in a non-cooperative world. It is shown that the international tax systemgenerally leads to distortions in the capitaldecisions of multinational firms. In contrast to the existingliterature on the...
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, GSOEP for Germany, OSA for the Netherlands and HUS for Sweden.The reason for analysing and comparing four countries is an … the other three countries. In Germany, fixed-termworkers are conspicuously badly paid compared to fixed-term workers in … in Britain and Germany. …
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