Sabirianova Peter, Klara - Institute for the Study of Labor (IZA) - 2009
tax, corporate income tax,
flat tax, structural progressivity, tax complexity, electricity approach,
institutions … for 189 countries there is a decline in the
top statutory corporate income tax (CIT) rate from 39% to 28% and an even … economy. This approach
requires large data collection efforts, which were undertaken to gather various taxation variables …