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unbürokratisch zu fällen, um Nachteile für Unternehmen in Deutschland zu vermeiden, läßt sich nur erreichen, wenn es gelingt, die …
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This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
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