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1
by Spengel, Christoph, Oestreicher, Andreas
Published 2012
Physica
“... set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from...”
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2
by Jacobs, Otto H., Spengel, Christoph
Published 2002
Physica
“... released in autumn 2001. We present estimates of effective average tax rates (EATR) in five EU Member...”