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Heterogeneous responses to corporate marginal tax rates: Evidence from small ...
Do small and large firms respond differently to tax cuts? Using new narrative measures of the exogenous variation in corporate marginal tax rates and a unique dataset of U.S.... -
The Estimation of Reaction Functions under Tax Competition
Most of the empirical literature on tax competition has been using panel models in which each country's tax rate responds to a weighted average of other countries' tax rates,...
