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Taxation of Multinationals: Firm Level Evidence for Belgium
This paper provides empirical evidence of a more favorable tax treatment for foreign multinationals compared to similar domestic Firms in a small open economy. Using treatment effects to control for self-selection of foreign firms into low tax firms, the authors find that foreign multinationals have substantially lower effective tax rates compared to domestic firms.
http://www.econ.kuleuven.be/LICOS/DP/DP2005/DP160.pdf