Djankov, Simeon; Ganser, Tim; McLiesh, Caralee; … - In: American Economic Journal: Macroeconomics 2 (2010) 3, pp. 31-64
We present new data on effective corporate income tax rates in 85 countries in 2004. The data come from a survey, conducted jointly with PricewaterhouseCoopers, of all taxes imposed on "the same" standardized mid-size domestic firm. In a cross-section of countries, our estimates of the effective...
