A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies
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- S. Abbas & Alexander Klemm, 2013. "A partial race to the bottom: corporate tax developments in emerging and developing economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 596-617, August.
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More about this item
Keywords
WP; tax rate; revenue; GDP; investment; Effective Tax Rates; Corporate Income Tax; Special Economic Zones; Emerging Markets; Low-Income Countries; Developing Economies; investment impact; tax rate cut; regime data; economic rent; tax competition; present discounted value; capital tax elasticity; lowering tax rates; corporate tax; Effective tax rate; Average effective tax rate; Marginal effective tax rate; Africa; Europe; Sub-Saharan Africa; Global;All these keywords.
JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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