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Taxation and the Sources of Growth: Estimates from United States Multinational Corporations

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NBER1998-04-01 更新2025-01-04 收录
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Capital income tax policy affects investment by the parent and affiliates of multinational corporations (MNCs). In a model in which technical advances are embodied in new capital, investment will translate directly into productivity gains. In this paper, I use this framework to guide the growth

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1998-04-01
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