The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design
- Journal Article
Journal / seriesJournal of Public Economics
Pages / Article No.
SubjectCFC rule; Corporate profit tax; Micro-level data; Multinational firms; Regression discontinuity design; Tax avoidance; KOF-Key-refereed
Organisational unit02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
03840 - Egger, Peter
NotesReceived 8 June 2011, Revised 17 July 2015, Accepted 20 July 2015, Published online 29 July 2015.
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