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To what extent do countries' corporate income tax (CIT) rates attract foreign tax bases? What are the revenue implications of a unilateral tax reduction when tax bases are internationally mobile? These questions are explored using a panel of annual data from 17 OECD countries spanning the period...
Persistent link: https://www.econbiz.de/10010266046
Persistent link: https://www.econbiz.de/10003795953
To what extent do countries' corporate income tax (CIT) rates attract foreign tax bases? What are the revenue implications of a unilateral tax reduction when tax bases are internationally mobile? These questions are explored using a panel of annual data from 17 OECD countries spanning the period...
Persistent link: https://www.econbiz.de/10003850173
Persistent link: https://www.econbiz.de/10009572362
Persistent link: https://www.econbiz.de/10003746936
To what extent do countries' corporate income tax (CIT) rates attract foreign tax bases? What are the revenue implications of a unilateral tax reduction when tax bases are internationally mobile? These questions are explored using a panel of annual data from 17 OECD countries spanning the period...
Persistent link: https://www.econbiz.de/10013095830