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This paper presents a comparative empirical analysis of multinational profit shifting using two principal data sources: the OECD Country-by-Country Reporting (CbCR) statistics and ORBIS firm-level …
Abigail R. Banan, Torsten Santavirta, and Miguel Sarzosa
We study the role of childhood gender conformity in generating gender gaps. We present a conceptual framework that uses gender norms to explain why some women make less profitable choices than …