Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States
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References listed on IDEAS
- David F. Bradford & Don Fullerton, 1981. "Pitfalls in the Construction and Use of Effective Tax Rates," NBER Working Papers 0688, National Bureau of Economic Research, Inc.
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Keywordseffective tax rates; financial statements; domicile;
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