Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate …. This 'flat tax' experience has attracted much attention (and emulation) among policymakers, making it perhaps the most … important tax reform of recent years. But it has been little studied. This paper asks whether the strong revenue performance of …

, using data from around the time of the 1997 U.K. dividend tax reform, which removed a significant tax credit for an … important group of investors: U.K. pension funds. The tax-adjusted CAPM suggests that the impact should depend on an average of … dividend tax rates across all investors, and that U.K. pension funds should reduce their holdings of the previously tax …

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax … competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to … this. This is complemented by other arguments for and against tax incentives, and by an illustrative analysis of different …

This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996 …-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It computes effective tax rates … to take account of complicated special regimes, such as partial tax holidays, temporarily reduced rates and increased …

This paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition … and (2) how effective are incentives in attracting investment? To answer these, we prepared a new dataset of tax … techniques for panel data to answer the first question, we find evidence for strategic interaction in tax holidays, in addition …

We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies …-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and find that general effective tax rates are … relatively high in the Philippines, while investment incentives are comparable to those in neighboring countries. Tax holidays …

We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies …-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective tax rates and find that general effective tax rates are … relatively high in the Philippines, while investment incentives are comparable to those in neighboring countries. Tax holidays …

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax … competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to … this. This is complemented by other arguments for and against tax incentives, and by an illustrative analysis of different …

This paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition … and (2) how effective are incentives in attracting investment? To answer these, we prepared a new dataset of tax … techniques for panel data to answer the first question, we find evidence for strategic interaction in tax holidays, in addition …

This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In …. Despite the reduction in the tax preference for debt finance, capital structures have not changed much, but dividends have … rather than the tax cut is unclear. …