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In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
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We measure consumers’ use of cash by harmonizing payment diary surveys from seven countries: Australia, Austria, Canada …, France, Germany, the Netherlands, and the United States (conducted 2009 through 2012). Our paper finds important cross …
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