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nonparametric evaluation of economic efficiency. As we show in our methodological discussion, this improves the flexibility and … economic interpretation of our model. The empirical part is the first attempt to test the existence of a size-efficiency … efficiency. Our analysis yields three main insights: (1) Average sectors are expected to be two to four times less efficient than …
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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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