1 “.... The new OECD estimates cover 48 countries and consider the case of large profitable firms, accounting...”

2 “... policy, accounting for heterogeneity in tax sensitivity, is needed to support investment effectively...”

3 “... for an investment performed by an entity belonging to an MNE group and account for the possibility that MNEs use...”

4 “..., protection and commercialisation decisions. The model is further developed to account for the design changes...”

5 “... (ETRs) for 36 OECD and Selected Partner Economies taking into account a wide range of corporate tax...”