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long‐term debt leverage decisions of listed property trusts (LPTs), but without excluding interest payment tax shield …, especially when companies or trusts in a small economy are studied.  …
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An evidence-based approach is being promoted and adopted in many public service areas, but tax authorities have so far only sporadically subscribed to it. We, first, present arguments for an evidence-based approach to tax administration and outline its main features. Second, studies on the...
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