Tax Policy, Investment and Profit Shifting
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下载链接：
https://www.nber.org/papers/w33132
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资源简介：
Macroeconomic estimates of profit-shifting elasticities typically exceed microeconomic ones. We reconcile these differences by accounting for extensive-margin profit-reporting decisions in a model where multinationals face unobserved and heterogeneous fixed and variable costs of profit shifting.
提供机构：
美国国家经济研究局
创建时间：
2024-11-01
