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A dozen countries had weak institutions in 1960 and yet sustained high rates of growth...

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...

Under imperfect competition, Russia and Ukraine may choose to deviate from optimal tax...

This paper examines the intertemporal effect of corporate income taxation on the investment...