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hours choice. The model is estimated using the 1993 Bank of Italy’s Survey of Household Income and Wealth, and used to …
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are Germany, Italy, France and the United Kingdom, and the method of investigation is the numerical Simulation of a multi …
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The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
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