Corporate Tax in Developing Countries: Current Trends and Design Issues-Reference-Cited by-同舟云学术

Corporate Tax in Developing Countries: Current Trends and Design Issues

Published:2014-12 Issue:4 Volume:35 Page:559-588
ISSN:0143-5671
Container-title:Fiscal Studies
language:en
Short-container-title:Fiscal Studies

Author:

Abramovsky Laura¹,Klemm Alexander²,Phillips David¹

Affiliation:

1. Institute for Fiscal Studies

2. International Monetary Fund

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1475-5890.2014.12042.x/fullpdf

Reference46 articles.

1. A partial race to the bottom: corporate tax developments in emerging and developing economies;Abbas;International Tax and Public Finance,2013

2. The direct incidence of corporate income tax on wages;Arulampalam;European Economic Review,2012

3. Best , M. Brockmeyer , A. Kleven , H. Spinnewijn , J. Waseem , M. 2013 Production vs revenue efficiency with limited tax capacity: theory and evidence from Pakistan Journal of Political Economy

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