Global Ripple Effects of Corporate Tax Reforms
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We study international spillovers of corporate tax reforms in a fragmented global tax regime. Using firm-level evidence on the 2017 U.S. Tax Cuts and Jobs Act (TCJA) and a quantitative general-equilibrium model, we illustrate how multinational enterprises (MNEs) propagate local policy shocks
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美国国家经济研究局创建时间：
2026-01-01
