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Advances in Taxation HC25 represent the darker side ofIn Volume 31 of Advances in Taxation, the editor John Hasseldine includes studies from expert contributors to explore topics such as: firms domestic and foreign effective tax rates; tax avoidance; and tax compliance. In addition, one study reviews prior literature on tax increment financing, an economic development tool frequently used by U. S. local governments. Reporting peer reviewed research contributions from the U. S. and Canada, this volume is