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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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economies of Canada and the US are both characterized by highly integrated internal markets for goods and services as well as … suggest that ?trade and migration are substitutes?, labor markets in both the US and Canada exhibit substantial and persistent … both the US and Canada reveal a diminishing level of financial support for public-sector institutions by subnational …
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