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We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
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quantitative analysis, the authors argue passionately for tax reform and no income taxes, and that government taxation policies … percent of personal income, the state's property tax burden as a percent of personal income, the burden of total other taxes …, which include taxes such as motor ..." …
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A corporate tax rate cut provides an incentive for corporations to shift taxable income from years before the tax rate cut to post-reform years. Our study analyzes whether depreciations and write-offs are used to achieve intertemporal income shifting. Using a panel of German manufacturing firms,...
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