 | 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...
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 | Strategies for Fiscal Consolidation in the Post-Crisis World Author/Editor: Mauricio Villafuerte, Cemile Sancak, Jan Gottschalk, S. M. Ali Abbas, Olivier Basdevant, Ricardo Velloso, Fuad Hasanov, Greetje Everaert, Stephanie Eble, Junhyung Park. Release Date:September, 2010 In response to the global financial crisis, governments provided substantial support to the financial and other key sectors. Although this cushioned the adverse effects of the crisis, it is necessary more...
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