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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation

Nam, Chang-woon (contributor); Radulescu, Doina (contributor) - 2005

Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...

Persistent link: https://www.econbiz.de/10003109877

Significance of development stage theory for explaining industrial growth pattern between Asian NICs and selected advanced economies

Nam, Chang-woon - 2002

The East Asian miracle was real. Prior to the 1997 economic and currency crises, Asian NICs Hong Kong, Korea, Singapore … and Taiwan achieved remarkable annual GDP growth. In these countries the overall economic performance was significantly … NICs for the period 1980-95 and compares their specialisation pattern with that of more advanced economies like Japan, West …

Persistent link: https://www.econbiz.de/10011409015