Corporate tax in developing countries : current trends and design issues
Year of publication: |
2014
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Authors: | Abramovsky, Laura ; Klemm, Alexander ; Phillips, David |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 35.2014, 4, p. 559-588
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Subject: | tax policy in developing countries | corporate taxation | efficiency | Entwicklungsländer | Developing countries | Unternehmensbesteuerung | Corporate taxation | Steuerpolitik | Tax policy | Körperschaftsteuer | Corporate income tax |
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