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The growing digital economy presents a conundrum for lawmakers overseeing corporate taxation: although technology is now one of the nation’s largest and most valued industries, many tech companies are among the least taxed, according to government and corporate data. Over the last two years, the 71 technology companies in the Standard Poor’s 500 stock index including Apple, Google, Yahoo and Dell reported paying worldwide cash taxes at a rate that, on average, was a third less than other S. P.

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