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Taxing Multinationals

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NBER2000-09-01 更新2025-01-04 收录
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https://www.nber.org/papers/w7920
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This paper analyzes the effects of tax policy on the strategic choices of a domestic multinational company competing with a foreign multinational company in a third country. We demonstrate the role of the effective average tax rate and the effective marginal tax rate on the company's choices. We
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2000-09-01
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