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"As production comes to depend more on intangible productive assets, the location of production by multinational firms … the resulting distortions for tax reasons of the location of production, are described and it is estimated that for U …. Some possibilities for estimating the location of production that could supersede the present dependence on accounting …
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"es.Using an industry-level dataset of production and trade spanning 75 countries and 5 decades, and a fully specified …
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