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Keywords: tax competition
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Journal Articles
The Accounting Review (2023) 98 (5): 267–296.
Published: 01 September 2023
...Stephen A. Glaeser; Marcel Olbert; Ann-Catherin Werner ABSTRACT We examine how exposure to international tax competition affects domestic firms’ employment. Consistent with prior work, we find evidence that reductions in foreign tax rates affect the domestic competitive environment via increases...