 | A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies Author/Editor: S. M. Ali Abbas, Alexander Klemm, Sukhmani Bedi, Junhyung Park. Release Date:January, 2012 This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign more...
| Price: $18.00
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 | Empirical Evidenceon the Effects of Tax Incentives Author/Editor: Alexander Klemm, Stefan van Parys. Release Date:July, 2009 This paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition and (2) how effective are incentives in attracting investment? To answer these, more...
| Price: $18.00
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| Causes, Benefits, and Risks of Business Tax Incentives Author/Editor: Alexander Klemm. Release Date:January, 2009 This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses more...
| Price: $18.00
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| Investment Incentives and Effective Tax Rates in the Philippines : A Comparison With Neighboring Countries Author/Editor: Alexander Klemm, Dennis P. J. Botman, Reza Baqir. Release Date:September, 2008 We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies-Malaysia, Indonesia, Lao, Vietnam, Cambodia, and Thailand. We calculate effective more...
| Price: $18.00
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| Effective Average Tax Rates for Permanent Investment Author/Editor: Alexander Klemm. Release Date:March, 2008 This paper extends the effective average tax rate (EATR) developed in Devereux and Griffith (2003) by relaxing the assumption of a one-period perturbation in the capital stock. Instead it allows a more...
| Price: $18.00
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| The Effects of Dividend Taxes on Equity Prices : A Re-examination of the 1997 U.K. Tax Reform Author/Editor: Stephen Bond, Alexander Klemm, Michael B Devereux. Release Date:August, 2007 We re-examine the extent to which personal taxes on dividends are capitalized into the equity prices of domestic firms, using data from around the time of the 1997 U.K. dividend tax reform, which more...
| Price: $18.00
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| Allowances for Corporate Equity in Practice Author/Editor: Alexander Klemm. Release Date:November, 2006 This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil more...
| Price: $18.00
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| The Russian Flat Tax Reform Author/Editor: Michael Keen, Alexander Klemm, Anna Ivanova. Release Date:January, 2005 Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT more...
| Price: $15.00
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