 | 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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