1 “...This paper explores whether corporate tax bias toward debt finance differs between banks...”

2 “... through is much less than full on average, and differs markedly across types of VAT change. For changes...”

3 “..., studies differ considerably in effect size and reveal an equally large variety in methodologies...”

4 “..., Republic of Congo, and Brazil) demonstrate the diversity of challenges across countries and their differing...”

5 “..., short-run tax buoyancy does not significantly differ from one in the majority of countries; yet, it has...”

6 “... on tax competition. The analysis exploits different datasets to assess the direct revenue implications...”