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. As main approximators of taxation, implicit tax rates and the World Tax Index are used. Methods and tests of dynamic … complex analysis, it is evident that there exists a non-linear relationship between tax revenues (implicit tax rates, world …
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We use information from the tax returns of U.S. multinational corporations to address three questions related to tax competition. First, does tax competition or company tax planning behavior better explain recent decreases in the local effective tax rates faced by U.S. multinationals investing...
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Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...
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