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Tax reform, delocation and heterogeneous firms

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NBER2009-06-01 更新2025-01-04 收录
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https://www.nber.org/papers/w15109
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资源简介:
The standard international tax model is extended to allow for heterogeneous firms when agglomeration forces are important thus allowing us to study the relocation effects of taxes that vary according to firm size. We show that allowing for heterogeneity permits a given tax scheme to have an
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2009-06-01
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