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We employ a wide range of parametric and non-parametric cost frontiers' efficiency estimation methods to estimate economic efficiency and economies of scale, using the same panel data of 22 Taiwanese commercial banks over the period 1982-97. According to our empirical implementation, the two...
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comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average … bases). A concrete computation and comparison of the EATR of corporations and their shareholders in five different countries … differences between the EATR have declined a little. In spite of this convergence, however, tax distortions of competition did not …
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