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The Accounting Review (2023) 98 (5): 267–296.
Published: 01 September 2023
..., under the Senior Editorship of W. Robert Knechel. 08 08 2020 14 12 2022 2023 tax competition competition employment real effects trade The average corporate income tax rate among Organisation for Economic Co-operation and Development (OECD) countries declined by 26...