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Location, investment and regional policy: the contribution of the average effective tax rate theory. (2004). Mignolet, Michel ; Meunier, Olivier ; Eyckmans, Nathalie.
In: ERSA conference papers.
RePEc:wiw:wiwrsa:ersa04p541.

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  3. DEVEREUX, M.P. and R. GRIFFITH (1999), The Taxation of Discrete Investment choices, Working Paper Series n° 98/16, Institute for Fiscal Studies, London.

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  5. EEC (2001), Company Taxation in the Internal Market, SEC (2001) 1681 Final, Brussels.
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  6. GIANNINI, S. and C. MAGGIULLI (2002), âEffective Tax Rates in the EU Commission Study on Company Taxation: Methodological Aspects, Main Results and Policy Implicationsâ, IFO Studien, 48 (4), 633-654.
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  7. HALL, R.E. & D.W. JORGENSON (1967), âTax Policy and Investment Behaviorâ, American Economic Review, 57, 391-414.
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  8. JORGENSON, D.W. (1963), âCapital Theory & Investment Behaviorâ, American Economic Review, 53 (2), 247-259.
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  9. KING M.A. and D. FULLERTON (1984), The Taxation of Income from Capital, NBER, University of Chicago Press, Chicago.
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  10. OECD (1991), Taxing Profits in a Global Economy. Domestic and International Issues, Paris.
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  11. RUDING (1992), Report of the Committee of Independent Experts on Company Taxation (âRuding Reportâ), EEC, Brussels.
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  12. THISSE, J.-F. (2000), âAgglomeration and Regional Imbalance: Why? And is it Bad?â, EIB Papers, 5 (2), 47-67.
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