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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| 其他作者: | , |
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2003.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2003/180 |
| 在線閱讀: | Full text available on IMF |