The Effect of Corporate Taxes on Investment and Entrepreneurship
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We present new data on effective corporate income tax rates in 85 countries in 2004. The data come from a survey, conducted jointly with PricewaterhouseCoopers, of all taxes imposed on "the same" standardized mid-size domestic firm. In a cross-section of countries, our estimates of the effective
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美国国家经济研究局创建时间：
2008-01-01
