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~institution:"Rotman Institute for International Business, Rotman School of Management"
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income shifting
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Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada
Mintz, Jack M.
;
Smart, Michael
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Rotman Institute for International Business, Rotman …
-
2001
We study corporate income taxation when firms operating in multiple jurisdictions can shift income using
tax
planning
…
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