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Transfer Pricing, Corporate Taxation Avoidance, Multinational Firms
profit shifting, territorial tax system, multinational firms
Progressive taxation, Personal income taxes, Tax systems, Income inequality, Economic growth, Progressivity; Growth; Personal Income Tax; Tax Wedge; Inequality, Progressivity, Growth, Personal Income Tax, Tax Wedge, Inequality, Household
Corporate taxation, Corporate taxation; Multinationals; Profit shifting; International tax avoidance; Meta analysis, Multinationals, Profit shifting, International tax avoidance, Meta analysis, Business Taxes and Subsidies
Effective tax rate, Controlled foreign corporations, Tax competition, Tax rates, Tax reforms, Profit shifting, BEPS., WP, real investment, low-tax, tax rate, high-tax, MNCs
Foreign direct investment, profit shifting, corporate tax policy, multinational firms, Business Taxes and Subsidies, International Fiscal Issues
Personal income taxes, Tax rates, Tax elasticity, Progressive taxation, Optimal taxation, Globalization, Optimal tax; Elasticity of taxable income; Tax Progressivity; Progressive Taxation, Optimal tax, Elasticity of taxable income, Tax Progressivity, Progressive Taxation, Incidence
corporate taxation, multinationals, profit shifting, international tax avoidance, meta analysis
Marginal effective tax rate, Low-income developing countries, Gross capital formation, Tax revenue, Effective tax rate, Residual Profit Allocation, International Corporate Taxation, Multinational Firms, WP, residual profit, RPA, excess profit, tangible asset, MNEs
tax reform, corporate taxes, international taxation, cross-border, investment, profit shifting
Europe, Foreign direct investment, United Kingdom, corporate tax policy, multinational firms, Business Taxes and Subsidies, General
Indicators of economic activity, Tax revenue, Tax competition, Tax bases, Tax rates, International corporate taxation, Multinationals, Formula apportionment., WP, MNEs, ORBIS, MNE, tax base, high-tax
profit shifting, territorial tax system, multinational firms, shifted profit, UK multinational, UK subsidiary, difference-in-differences research design, Total factor productivity, Transnational corporations, Corporate income tax, Income, Wages, Global
Corporate Taxation, International Tax, Multinational Investment, Foreign Direct Investment
Tax revenue, Income tax revenue, Personal income taxes, Corporate income taxes, Tax systems, Value-Added Tax (VAT), Voluntary Registration, Bunching, WP, vat, compliance cost, final consumer, current-year, registration status
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bunching, UK, Value-Added Tax (VAT), Voluntary registration
corporate tax policy; accelerated depreciation; cost of capital
corporate tax policy, accelerated depreciation, profit shifting
VAT, size-based threshold, firm growth
