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This paper examines the profit-shifting behaviour of emerging multinational firms from India. It is found that the before-tax profitability of subsidiaries differs according to whether they were established directly or via an Offshore Financial Centre (OFC). The impact of the corporate tax rate on...
Income inequality is the result of complex processes with multiple interacting driving forces but understanding those drivers in emerging economies is particularly difficult because of data and analytical challenges. While most middle-income countries produce comprehensive household surveys these...
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