Capital Account Liberalization and Corporate Taxes /

This paper studies whether exchange controls, particularly on the capital account, affect the choice of corporate tax rates, using a panel of 21 OECD countries over the period 1983-99. It builds on existing literature by (1) using a unique dataset with several different measures of the corporate tax...

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Detalhes bibliográficos
Autor principal: Lockwood, Ben
Outros Autores: Devereux, Michael, Redoano, Michela
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 2003.
Colecção:IMF Working Papers; Working Paper ; No. 2003/180
Acesso em linha:Full text available on IMF