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A Partial Race to the Bottom

A Partial Race to the Bottom »

Source: A Partial Race to the Bottom : Corporate Tax Developments in Emerging and Developing Economies

Volume/Issue: 2012/28

Series: IMF Working Papers

Author(s): Junhyung Park , Sukhmani Bedi , S. M. Ali Abbas , and Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2012

ISBN: 9781463933135

Keywords: Effective Tax Rates, Corporate Income Tax, Special Economic Zones, Low-Income Countries, Developing Economies, tax rate, tax competition, corporate tax, tax revenues, Business Taxes and Subsidies including sales and value-added (VAT),

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...

A Partial Race to the Bottom
			: Corporate Tax Developments in Emerging and Developing Economies

A Partial Race to the Bottom : Corporate Tax Developments in Emerging and Developing Economies »

Volume/Issue: 2012/28

Series: IMF Working Papers

Author(s): Junhyung Park , Sukhmani Bedi , S. M. Ali Abbas , and Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2012

DOI: http://dx.doi.org/10.5089/9781463933135.001

ISBN: 9781463933135

Keywords: Effective Tax Rates, Corporate Income Tax, Special Economic Zones, Low-Income Countries, Developing Economies, tax rate, tax competition, corporate tax, tax revenues, Business Taxes and Subsidies including sales and value-added (VAT),

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...