Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting
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https://www.nber.org/papers/w4690
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资源简介：
Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital mobility, the burden of the tax falls on fixed factors (e.g., labor), and the tax system is more efficient if labor is taxed directly. However, corporate taxes not only exist but rates
提供机构：
美国国家经济研究局
创建时间：
1994-03-01
