A Partial Race to the Bottom : Corporate Tax Developments in Emerging and Developing Economies /
This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It computes effective tax rates to take account of complicated special regimes, such as p...
| Auteur principal: | |
|---|---|
| Autres auteurs: | , , |
| Format: | Revue |
| Langue: | English |
| Publié: |
Washington, D.C. :
International Monetary Fund,
2012.
|
| Collection: | IMF Working Papers; Working Paper ;
No. 2012/028 |
| Accès en ligne: | Full text available on IMF |