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2 hits:
Working Paper

Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large

Annette Alstadsæter, Knut Reidar Wangen
CESifo, Munich, 2008
CESifo Working Paper No. 2392

Working Paper

Shifts in Organizational Form under a Dual Income Tax System

Thor Olav Thoresen, Annette Alstadsæter
CESifo, Munich, 2008
CESifo Working Paper No. 2273