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  1. Eliciting people's first-order concerns
    text analysis of open-ended survey questions

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    Source: Union catalogues
    Language: English
    Media type: Article (journal)
    Format: Online
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    Parent title: Enthalten in: AEA papers and proceedings; Nashville, TN : American Economic Association, 2018; 112(2022) vom: Mai, Seite 163-169; Online-Ressource

    Subjects: Befragung; Politische Einstellung; Erhebungstechnik
  2. Taxation and innovation in the 20th century
    Published: September 2018
    Publisher:  National Bureau of Economic Research, Cambridge, MA

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    W 1 (24982)
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    Media type: Book
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    Series: Working paper series / National Bureau of Economic Research ; 24982
    Subjects: Unternehmensbesteuerung; Einkommensteuer; Innovation; Geschichte; USA
    Scope: 75 Seiten, Illustrationen
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    Erscheint auch als Online-Ausgabe

  3. Dancing with the stars
    innovation through interactions
    Published: 26 March 2018
    Publisher:  Centre for Economic Policy Research, London

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    Series: Array ; DP 12819
    Subjects: Erfindung; Arbeitsgruppe; Forschungskooperation; Wissenstransfer; Innovation; Produktivität; Theorie; Patent; EU-Staaten
    Scope: 45 Seiten, Seite A1-A7, Seite OA1-OA8, Illustrationen
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  4. Immigration and redistribution
    Published: June 2018
    Publisher:  National Bureau of Economic Research, Cambridge, MA

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    W 1 (24733)
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    Series: Working paper series / National Bureau of Economic Research ; 24733
    Subjects: Internationale Migration; Migranten; Bevölkerung; Meinung; Umverteilung; Deutschland; Frankreich; Italien; Schweden; Großbritannien; USA
    Scope: 47 Seiten, 13 ungezählte Seiten, Illustrationen
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  5. Taxation and innovation in the 20th century
    Published: 08 September 2018
    Publisher:  Centre for Economic Policy Research, London

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    Series: Discussion paper series / Centre for Economic Policy Research ; DP13167
    Subjects: Unternehmensbesteuerung; Einkommensteuer; Innovation; Geschichte; USA
    Scope: 94 Seiten, Illustrationen
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    Erscheint auch als Online-Ausgabe

  6. Tax simplicity and heterogeneous learning
    Published: [2017]
    Publisher:  Centre for Economic Performance, London School of Economics and Political Science, London

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: CEP discussion paper ; no 1516 (November 2017)
    Subjects: Besteuerungsverfahren; Steuersystem; Selbstständige; Frankreich
    Scope: 1 Online-Ressource (circa 77 Seiten), Illustrationen
  7. Dancing with the stars
    innovation through interactions
    Published: March 2018
    Publisher:  National Bureau of Economic Research, Cambridge, MA

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    W 1 (24466)
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    Series: Working paper series / National Bureau of Economic Research ; 24466
    Subjects: Erfindung; Arbeitsgruppe; Forschungskooperation; Wissenstransfer; Innovation; Produktivität; Theorie; Patent; EU-Staaten
    Scope: 45, 7, 8 Seiten, Illustrationen
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    Erscheint auch als Online-Ausgabe

  8. Immigration and redistribution
    Published: 03 July 2018
    Publisher:  Centre for Economic Policy Research, London

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    W 32 (13035)
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    Series: Discussion paper series / Centre for Economic Policy Research ; DP 13035
    Subjects: Migranten; Umverteilung; Meinung; Sozialstaat; Europa
    Scope: 47 Seiten, circa 39 ungezählte Seiten, Illustrationen
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    Erscheint auch als Online-Ausgabe

  9. Taxation and migration
    evidence and policy implications
    Published: April 2019
    Publisher:  National Bureau of Economic Research, Cambridge, MA

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    Series: Working paper series / National Bureau of Economic Research ; 25740
    Subjects: Arbeitsmigranten; Steuerpolitik; Europa; Dänemark; USA
    Scope: 38 Seiten, Illustrationen
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    Erscheint auch als Online-Ausgabe

  10. Taxation and innovation
    what do we know?
    Published: May 2020
    Publisher:  National Bureau of Economic Research, Cambridge, MA

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    Series: Working paper series / National Bureau of Economic Research ; 27109
    Scope: 20 Seiten, Illustrationen
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    Erscheint auch als Online-Ausgabe

  11. Taxation and migration
    evidence and policy implications
    Published: 04 April 2019
    Publisher:  Centre for Economic Policy Research, London

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    Series: Array ; DP13649
    Subjects: Arbeitsmigranten; Steuerpolitik; Europa; Dänemark; USA
    Scope: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  12. Dynamic taxation
    Published: 23 January 2020
    Publisher:  Centre for Economic Policy Research, London

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    Source: Union catalogues
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    Series: Array ; DP14347
    Subjects: Optimale Besteuerung; Dynamische Wirtschaftstheorie; Kapitalertragsteuer; Lohnsteuer; Theorie; dynamic Mirrlees; parametric Ramsey; sufficient statistics
    Scope: 1 Online-Ressource (circa 47 Seiten)
  13. The polarization of reality
    Published: 23 January 2020
    Publisher:  Centre for Economic Policy Research, London

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    Series: Array ; DP14348
    Scope: 1 Online-Ressource (circa 9 Seiten), Illustrationen
  14. Tax Design, Information, and Elasticities
    Evidence From the French Wealth Tax
    Published: June 2023
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    We study a French wealth tax reform that starkly reduced the information some taxpayers must report to the tax authority. Using a new dynamic bunching approach we estimate the average response to the reform, the share of compliers, and the local... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    We study a French wealth tax reform that starkly reduced the information some taxpayers must report to the tax authority. Using a new dynamic bunching approach we estimate the average response to the reform, the share of compliers, and the local average treatment effect. The annual wealth growth rate of treated taxpayers falls by 0.5 percentage points after the reform. This decline is likely due to increased evasion, as suggested by the sharp responses in self-reported wealth but not in third-party-reported incomes. The wealth tax base becomes more elastic post reform, illustrating the key role of information policy choices for tax base elasticities

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: NBER working paper series ; no. w31333
    Subjects: Vermögensteuer; Elastizität; Steuerreform; Steuerwirkung; Steuervermeidung; Frankreich; Tax Evasion and Avoidance; Household
    Scope: 1 Online-Ressource, illustrations (black and white)
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    Hardcopy version available to institutional subscribers

  15. The Health of Democracies During the Pandemic
    Results from a Randomized Survey Experiment
    Published: January 2023
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    Concerns have been raised about the "demise of democracy", possibly accelerated by pandemic-related restrictions. Using a survey experiment involving 8,206 respondents from five Western democracies, we find that subjects randomly exposed to... more

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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    Concerns have been raised about the "demise of democracy", possibly accelerated by pandemic-related restrictions. Using a survey experiment involving 8,206 respondents from five Western democracies, we find that subjects randomly exposed to information regarding civil liberties infringements undertaken by China and South Korea to contain COVID-19 became less willing to sacrifice rights and more worried about their long-term-erosion. However, our treatment did not increase support for democratic procedures more generally, despite our prior evidence that pandemic-related health risks diminished such support. These results suggest that the start of the COVID-19 crisis was a particularly vulnerable time for democracies

     

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    Series: NBER working paper series ; no. w30846
    Subjects: Coronavirus; Lockdown; Grundrecht; Bürgerrecht; Demokratie; Meinung; Welt; Health; General
    Scope: 1 Online-Ressource, illustrations (black and white)
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    Hardcopy version available to institutional subscribers

  16. Wealth and Property Taxation in the United States
    Published: March 2023
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    We study the history and geography of wealth accumulation in the US, using newly collected historical property tax records since the early 1800s. The US General Property Tax was a comprehensive tax on all types of property (real, personal, and... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    We study the history and geography of wealth accumulation in the US, using newly collected historical property tax records since the early 1800s. The US General Property Tax was a comprehensive tax on all types of property (real, personal, and financial), making it one of the first "wealth taxes." Drawing on many historical records, we construct long-run, consistent, high-frequency wealth series at the county, state, and national levels. We first document the long-term evolution of household wealth in the US since the early 1800s. The US experienced extraordinary wealth accumulation after the Civil war and until the Great Depression. Second, we reveal that spatial inequality in the US has been large and highly persistent since the mid-1800s, driven mainly by Southern states, whose long-run divergence from the rest of the US predated the Civil War. Before the Civil war, enslaved people were assessed as personal property of the enslavers, representing almost one-half of total taxable property in Southern states. In addition to the moral and ethical issues involved, this system wrongly counted forced labor income as capital. The regional distribution of wealth and the effects of the Civil war appear very different if enslaved people are not included in the property measure. Third, we investigate the determinants of long-term wealth growth and capital accumulation. Among others, we find that counties with a higher share of enslaved property before the Civil War or higher levels of wealth inequality experienced lower subsequent long-run growth in property

     

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  17. Tax design, information, and elasticities
    evidence from the French wealth tax
    Published: 09 June 2023
    Publisher:  Centre for Economic Policy Research, London

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Array ; DP18206
    Subjects: Vermögensteuer; Elastizität; Steuerreform; Steuerwirkung; Steuervermeidung; Frankreich; Wealth taxation; Bunching; Tax design; Behavioral responses
    Scope: 1 Online-Ressource (circa 102 Seiten), Illustrationen
  18. Inequalities in the Times of a Pandemic
    Published: 2022
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    This paper summarizes the research on some of the major inequalities that have been exacerbated by the COVID-19 pandemic across OECD countries. It reviews findings related to inequalities across the income distribution, sectors and regions, gender,... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    This paper summarizes the research on some of the major inequalities that have been exacerbated by the COVID-19 pandemic across OECD countries. It reviews findings related to inequalities across the income distribution, sectors and regions, gender, and inequalities in education inputs for children from different socioeconomic backgrounds

     

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    Language: English
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    Series: NBER working paper series ; no. w29657
    Subjects: Coronavirus; Einkommensverteilung; Branchenentwicklung; Gleichberechtigung; Bildungschancen; Bibliometrie; OECD-Staaten
    Scope: 1 Online-Ressource, illustrations (black and white)
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    Hardcopy version available to institutional subscribers

  19. Eliciting People's First-Order Concerns
    Text Analysis of Open-Ended Survey Questions
    Published: 2022
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    This paper illustrates the design and use of open-ended survey questions as a way of eliciting people's first-order concerns on policies. Multiple choice questions are the backbone of most surveys, but they may prime respondents to select answer... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    This paper illustrates the design and use of open-ended survey questions as a way of eliciting people's first-order concerns on policies. Multiple choice questions are the backbone of most surveys, but they may prime respondents to select answer options that they would not naturally have thought about, and they may omit relevant options. Open-ended questions that do not constrain respondents with specific answer choices are a valuable tool for eliciting first-order thinking. We discuss three text analysis methods to analyze open-ended questions' answers. To illustrate how to apply these methods, we provide evidence from large-scale surveys on income and estate taxation. We show the that key concerns relate mostly to distribution issues, fairness, and government, rather than to efficiency concerns. There are large partisan gaps in the first-order concerns on policies

     

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    Series: NBER working paper series ; no. w29686
    Subjects: Befragung; Politische Einstellung; Erhebungstechnik
    Scope: 1 Online-Ressource, illustrations (black and white)
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    Hardcopy version available to institutional subscribers

  20. Wealth and property taxation in the united states
    Published: 21 April 2023
    Publisher:  Centre for Economic Policy Research, London

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    Source: Union catalogues
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    Series: Array ; DP18096
    Subjects: Taxation; Wealth tax; Wealth; Inequality; Convergence; Property tax
    Scope: 1 Online-Ressource (circa 207 Seiten), Illustrationen
  21. Zero-Sum Thinking and the Roots of U.S. Political Divides
    Published: September 2023
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    We investigate the origins and implications of zero-sum thinking - the belief that gains for one individual or group tend to come at the cost of others. Using a new survey of a representative sample of 20,400 US residents, we measure zero-sum... more

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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    We investigate the origins and implications of zero-sum thinking - the belief that gains for one individual or group tend to come at the cost of others. Using a new survey of a representative sample of 20,400 US residents, we measure zero-sum thinking, political preferences, policy views, and a rich array of ancestral information spanning four generations. We find that a more zero-sum mindset is strongly associated with more support for government redistribution, race- and gender-based affirmative action, and more restrictive immigration policies. Furthermore, zero-sum thinking can be traced back to the experiences of both the individual and their ancestors, encompassing factors such as the degree of intergenerational upward mobility they experienced, whether they immigrated to the United States or lived in a location with more immigrants, and whether they were enslaved or lived in a location with more enslavement

     

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    Series: NBER working paper series ; no. w31688
    Subjects: Politische Partizipation; Politische Einstellung; USA; General, International, or Comparative; General
    Scope: 1 Online-Ressource, illustrations (black and white)
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    Hardcopy version available to institutional subscribers

  22. The how and why of household reactions to income shocks
    Published: 27 February 2024
    Publisher:  Centre for Economic Policy Research, London

    This paper studies how and why households adjust their spending, saving, and borrowing in response to transitory income shocks. We leverage new large-scale survey data to first quantitatively assess households' intertemporal marginal propensities to... more

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    This paper studies how and why households adjust their spending, saving, and borrowing in response to transitory income shocks. We leverage new large-scale survey data to first quantitatively assess households' intertemporal marginal propensities to consume (MPCs) and deleverage (MPDs) (the "how"), and second to dive into the motivations and decision-making processes across households (the "why"). The combination of the quantitative estimation of household response dynamics with a qualitative exploration of the mental models employed during financial decisions provides a more complete view of household behavior. Our findings are as follows. First, we validate the reliability of surveys in predicting actual economic behaviors using a new approach called cross-validation, which compares the responses to hypothetical financial scenarios with observed actions from past studies. Participants' predicted reactions closely align with real-life behaviors. Second, we show that MPCs are significantly higher immediately following an income shock and diminish over time, with cumulative MPCs over a year showing significant variability. However, MPDs play a critical role in household financial adjustments and display significantly more cross-sectional heterogeneity. Neither is easily explained by socioeconomic or financial characteristics alone, and the explanatory power is improved by adding psychological factors, past experiences, and expectations. Third, using specifically-designed survey questions, we find that there is a broad range of motivations behind households' financial decisions and identify four household types using machine learning: Strongly Constrained, Precautionary, Quasi-Smoothers, and Spenders. Similar financial actions stem from diverse reasons, challenging the predictability of financial behavior solely based on socioeconomic and financial characteristics. Finally, we use our findings to address some puzzles in household finance.

     

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    Format: Online
    Series: Array ; DP18865
    Subjects: Spending; Saving; Credit; Heterogeneous agents; Surveys; Household finance
    Scope: 1 Online-Ressource (circa 169 Seiten), Illustrationen
  23. Optimal taxation of top labor incomes
    a tale of three elasticities

    "This paper analyzes the problem of optimal taxation of top labor incomes. We develop a model where top incomes respond to marginal tax rates through three channels: (1) the standard supply-side channel through reduced economic activity, (2) the tax... more

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    "This paper analyzes the problem of optimal taxation of top labor incomes. We develop a model where top incomes respond to marginal tax rates through three channels: (1) the standard supply-side channel through reduced economic activity, (2) the tax avoidance channel, (3) the compensation bargaining channel through efforts in influencing own pay setting. We derive the optimal top tax rate formula as a function of the three elasticities corresponding to those three channels of responses. The first elasticity (supply side) is the sole real factor limiting optimal top tax rates. The optimal tax system should be designed to minimize the second elasticity (avoidance) through tax enforcement and tax neutrality across income forms, in which case the second elasticity becomes irrelevant. The optimal top tax rate increases with the third elasticity (bargaining) as bargaining efforts are zero-sum in aggregate. We then analyze top income and top tax rate data in 18 OECD countries. There is a strong correlation between cuts in top tax rates and increases in top 1% income shares since 1975, implyingthat the overall elasticity is large. But top income share increases have not translated into higher economic growth, consistent with the zero-sum bargaining model. This suggests that the first elasticity is modest in size and that the overall effect comes mostly from the third elasticity. Consequently, socially optimal top tax rates might possibly be much higher than what is commonly assumed"--National Bureau of Economic Research web site

     

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    Series: NBER working paper series ; 17616
    Subjects: Einkommen; Optimale Besteuerung; Elastizität; Arbeitsangebot; Konsumentenverhalten; Steuervermeidung; Theorie; OECD-Staaten
    Scope: 51, [3] S., graph. Darst.
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  24. Generalized social marginal welfare weights for optimal tax theory
    Published: 2013

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 18835
    Subjects: Optimale Besteuerung; Soziale Gerechtigkeit; Soziale Wohlfahrtsfunktion; Theorie
    Scope: 48, [4] S., graph. Darst.
    Notes:

    Parallel als Online-Ausg. erschienen

  25. Taxation and the international mobility of inventors

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1 (21024)
    Unlimited inter-library loan, copies and loan
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 21024
    Subjects: Erfindung; Standortwahl; Steuervermeidung; Steuerwirkung; Einkommensteuertarif; USA; EU-Staaten; Japan; Kanada
    Scope: 40 S., graph. Darst.
    Notes:

    Parallel als Online-Ausg. erschienen