A partial race to the bottom : corporate tax developments in emerging and developing economies
Year of publication: |
2013
|
---|---|
Authors: | Abbas, S. M. Ali ; Klemm, Alexander |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 20.2013, 4, p. 596-617
|
Subject: | Effective tax rates | Corporate income tax | Investment | Special economic zones | Emerging markets | Low-income countries | Developing economies | Entwicklungsländer | Developing countries | Schwellenländer | Emerging economies | Körperschaftsteuer | Sonderwirtschaftszone | Special economic zone | Unternehmensbesteuerung | Corporate taxation | Indien | India | Steuerpolitik | Tax policy | Steuerwettbewerb | Tax competition |
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