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Bilateral effective tax rates and foreign direct investment

Abstract:

This paper computes (marginal and average) forward-looking effective tax rates for a sample of more than 650,000 firms in and outside of Europe using Bureau van Dijk’s ORBIS data-base. Comparing the firm-level effective tax rates with their country-level counterparts we arrive at two important findings for empirical research on the behavioral response to taxation. First, the firm-level component of the effective tax burden is generally much more important than the one at the country level. Se...

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Peter Egger More by this author
Simon Loretz More by this author
Michael Pfaffermayr More by this author
Hannes Winner More by this author
Publication date:
2009
URN:
uuid:eb343968-85b2-42fe-8485-0d6e1057679c
Local pid:
oai:eureka.sbs.ox.ac.uk:351

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