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2 hits:
Working Paper

The Impact of Tax Uncertainty on Irreversible Investment

Rainer Niemann
CESifo, Munich, 2007
CESifo Working Paper No. 2075

Working Paper

Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions

Jan Thomas Martini, Rainer Niemann, Dirk Simons
CESifo, Munich, 2007
CESifo Working Paper No. 2020