Unobserved Tax Avoidance and the Tax Elasticity of FDI
Year of publication: |
2014
|
---|---|
Authors: | Egger, Peter ; Merlo, Valeria ; Wamser, Georg |
Institutions: | CESifo |
Subject: | corporate profit taxation | multinational firms | profit shifting | tax avoidance | tax elasticity | finite-mixture model | firm-level data |
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