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empirical implications are tested using a large panel of jurisdictions in Germany, which have discretion in setting the local …
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Reformen in Deutschland bereits seit 20 Jahren die Unternehmensbesteuerung deutlich gesenkt. Ziel ist es, im internationalen …Current reform proposals call for a reduction of the corporate tax burden in Germany and justify this due to the … competitiveness of Germany as a business location. However, in view of Germany’s continuously high attractiveness in this regard …
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