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Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
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goods and services in other EU Member States. It relies on data from a consumer survey carried out in February-March 2015 in … the EU28. By comparing named websites with respondents' answers on the location of web shops, we find that 77% correctly …
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