Tax planning by companies and tax competition by governments - Is there evidence of changes in behavior?

被引:0
|
作者
Grubert, H [1 ]
机构
[1] US Dept Treasury, Off Int Tax Anal, Washington, DC 20220 USA
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中图分类号
F8 [财政、金融];
学科分类号
0202 ;
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页码:113 / 142
页数:30
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