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Consumption and Cash-Flow Taxes in an International Setting

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NBER2013-10-01 更新2025-01-04 收录
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We model the effects of consumption-type taxes which differ according to the base and location of the tax. Our model incorporates a multinational producing and selling in two countries with three sources of rent, each in a different location: a fixed basic production factor (located with initial

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2013-10-01
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