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Income shifting, investment and tax competition theory and evidence from provincial taxation in Canada Jack Mintz, Michael Smart

By: Mintz, Jack M.
Contributor(s): Smart, Michael.
Material type: ArticleArticlePublisher: 2004Subject(s): IMPUESTOS | RENTA | INCIDENCIA Y TRASLACION | INVERSIONES | COMPETENCIA FISCAL NOCIVA | CANADA | SOCIEDADES In: Journal of public economics v. 88, n. 6, June 2004, p. 1149-1168
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