Add to ORKGStatutory corporate tax rates have declined since the 1980s, which brings about issues on global tax competition and country's international competitiveness. This paper takes ona different stand in explaining the causation of the decline in corporate tax rates through the interaction of three major tax rates (corporate, individual income, value-added), in both statutory and averageg terms - an analysis that has not been attempted by any at present.Bachelor of Art
This paper analyses the development of taxes on corporate income in EU and G7 countries over the las...
Countries around the world continue to tax corporate income at significant rates despite downward pr...
Since the 1980s the corporate tax rate of the OECD countries has been on a downward trend, moving fr...
We reassess the driving forces behind the recent decline of corporate tax rates in Europe. Using dat...
Statutory rates of corporation tax in developed countries have fallen substantially over the last tw...
The relative constancy of nonfinancial corporate tax revenues as a share of U.S. GDP masks offsettin...
Tax rates on capital income, corporate income tax rates in particular, have been declining in most i...
Against the background of increased globalisation statutory corporate tax rates showed a clear downw...
Recent reductions in institutional barriers to international investment have meant that the existenc...
This paper uses panel data from 34 OECD countries over the period 1981-2014 to find out what the det...
To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income...
Against the background of increased globalisation statutory corporate tax rates have shown a clear d...
This paper describes developments in corporation taxes in the OECD over the last 40 years. It pays p...
Several recent analyses have suggested that the revenue-maximizing corporate tax rate resides in the...
This paper analyses the development of taxes on corporate income in EU and G7 countries over the las...
This paper analyses the development of taxes on corporate income in EU and G7 countries over the las...
Countries around the world continue to tax corporate income at significant rates despite downward pr...
Since the 1980s the corporate tax rate of the OECD countries has been on a downward trend, moving fr...
We reassess the driving forces behind the recent decline of corporate tax rates in Europe. Using dat...
Statutory rates of corporation tax in developed countries have fallen substantially over the last tw...
The relative constancy of nonfinancial corporate tax revenues as a share of U.S. GDP masks offsettin...
Tax rates on capital income, corporate income tax rates in particular, have been declining in most i...
Against the background of increased globalisation statutory corporate tax rates showed a clear downw...
Recent reductions in institutional barriers to international investment have meant that the existenc...
This paper uses panel data from 34 OECD countries over the period 1981-2014 to find out what the det...
To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income...
Against the background of increased globalisation statutory corporate tax rates have shown a clear d...
This paper describes developments in corporation taxes in the OECD over the last 40 years. It pays p...
Several recent analyses have suggested that the revenue-maximizing corporate tax rate resides in the...
This paper analyses the development of taxes on corporate income in EU and G7 countries over the las...
This paper analyses the development of taxes on corporate income in EU and G7 countries over the las...
Countries around the world continue to tax corporate income at significant rates despite downward pr...
Since the 1980s the corporate tax rate of the OECD countries has been on a downward trend, moving fr...