Cross-Country Comparisons of Corporate Income Taxes
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https://www.nber.org/papers/w16839
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To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income taxes to date. We use publicly available financial statement information for 11,602 public corporations from 82 countries from 1988 to 2009 to estimate country-level effective tax rates (ETRs). We
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美国国家经济研究局创建时间：
2011-02-01
