A partial race to the bottom: corporate tax developments in emerging and developing economies
Year of publication: |
2013
|
---|---|
Authors: | Abbas, S. ; Klemm, Alexander |
Published in: |
International Tax and Public Finance. - Springer, ISSN 0927-5940. - Vol. 20.2013, 4, p. 596-617
|
Publisher: |
Springer |
Subject: | Effective tax rates | Corporate income tax | Investment | Special economic zones | Emerging markets | Low-income countries | Developing economies |
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