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Verschärfen multinationale Unternehmen den Steuerwettbewerb?

Abstract:
A model is presented of the tax competition and tax effects on enterprise decisions. The role of multinational enterprises and whether and to what extent they aggravate the tax competition between states is explored. Newer empiric analyses show that tax competition is on the increase and could weaken international companies rather than strengthen.

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Publication date:
2009-01-01
URN:
uuid:79e51334-ead2-4d72-ad74-0294ccda0251
Local pid:
oai:eureka.sbs.ox.ac.uk:345

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