Suzuki, Masaaki - Institute of Economic Research, Kyoto University - 2013
This paper aims to (a) calculate Devereux and Griffith’s (2003) forward-looking effective tax rates for 12 Asian … conclusions. First, while small countries with little rent in domestic markets set their effective tax rates at almost zero, large … countries maintain much higher effective tax rates. Second, for countries that have generous capital allowance systems, tax …