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This paper quantifies the variability of tax elasticities in Lithuania using two alternative...

This paper investigates the determinants of FDI inflows to emerging market economies,...

Amid increased size and complexity of the banking industry, operational risk has a greater...

In 2005, the German government announced a far-reaching fiscal adjustment program. This paper...

This paper provides an overview of full and partial allowance for corporate equity (ACE) tax...

In the context of the current tax policy debate in the United States, this paper reviews and...