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Previous	OP 233/2016/4-3 Trends in the sources of permanent and temporary book - tax differences during the Schedule M-3 era	OP 233/2016/4-4 Increased tax disclosures and corporate tax avoidance	OP 233/2016/4-5 Have excess returns to corporations been increasing over time	OP 233/2016/4-6 Innovation boxes	OP 233/2016/4-7 The Affordable Care Act, labor supply and social welfare	OP 233/2016/4-8 What can tax data tell us about the uninsured ?	OP 233/2016/4-9 The effect of profit shifting on the corporate tax base in the United States and beyond	Next

Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.

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Biblioteca del Instituto de Estudios Fiscales

Innovation boxes BEPS and beyond Peter Merrill