The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design
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DOI: 10.1016/j.jpubeco.2015.07.006
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More about this item
Keywords
CFC rule; Regression discontinuity design; Tax avoidance; Multinational firms; Micro-level data; Corporate profit tax;All these keywords.
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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