Countries in the Asia and Pacific region have shown many macroeconomic similarities during a period of economic integration. This paper argues that there may be one more macroeconomic feature to add to the list: strong statutory tax convergence. Using data on the statutory corporate tax rate in 15 countries from 1980 to 2014, we identify (i) a significant dynamic tax convergence pattern, and (ii) three tax convergence clubs. The latter consist of the small tax haven economies of Hong Kong and Singapore, the East Asian countries (plus one), and the South and Southeast Asian and Oceania countries. These economies, within groups, have been reducing the tax gaps with their neighbours over time
Economic integration of countries and their resulting interdependence suggest that some variables ob...
In a two-country model of endogenous growth with international knowledge spillover, corporate income...
Increased activity of multinational firms exposes national corporate tax bases to cross-country prof...
Countries in the Asia and Pacific region have shown many macroeconomic similarities such as current ...
Countries in the Asia and Pacific region have shown many macroeconomic similarities during a period ...
The goal of the present paper is to investigate the degree of convergence in tax revenues for a pane...
One of the central issues in comparative law and political economy is whether the forces of globaliz...
Do governments in the emerging Asia and Pacific region independently set corporate tax rates? This p...
This paper explicitly addresses the issue of international capital mobility and convergence of effec...
Countries around the world continue to tax corporate income at significant rates despite downward pr...
This article adopts a comparative evolutionary analysis to explain corporate tax reforms as a result...
In average, statutory tax rates in OECD countries fell over 34,84% between 1982 and 2005. While the ...
In this paper, we analyse whether there has been any convergence in statutory corporate tax rates wi...
This paper tests whether OECD countries compete with each other over corporate taxes in order to att...
In this paper, we analyse whether there has been any convergence in statutory corporate tax rates wi...
Economic integration of countries and their resulting interdependence suggest that some variables ob...
In a two-country model of endogenous growth with international knowledge spillover, corporate income...
Increased activity of multinational firms exposes national corporate tax bases to cross-country prof...
Countries in the Asia and Pacific region have shown many macroeconomic similarities such as current ...
Countries in the Asia and Pacific region have shown many macroeconomic similarities during a period ...
The goal of the present paper is to investigate the degree of convergence in tax revenues for a pane...
One of the central issues in comparative law and political economy is whether the forces of globaliz...
Do governments in the emerging Asia and Pacific region independently set corporate tax rates? This p...
This paper explicitly addresses the issue of international capital mobility and convergence of effec...
Countries around the world continue to tax corporate income at significant rates despite downward pr...
This article adopts a comparative evolutionary analysis to explain corporate tax reforms as a result...
In average, statutory tax rates in OECD countries fell over 34,84% between 1982 and 2005. While the ...
In this paper, we analyse whether there has been any convergence in statutory corporate tax rates wi...
This paper tests whether OECD countries compete with each other over corporate taxes in order to att...
In this paper, we analyse whether there has been any convergence in statutory corporate tax rates wi...
Economic integration of countries and their resulting interdependence suggest that some variables ob...
In a two-country model of endogenous growth with international knowledge spillover, corporate income...
Increased activity of multinational firms exposes national corporate tax bases to cross-country prof...