Capital Account Liberalization and Corporate Taxes

Capital Account Liberalization and Corporate Taxes
This paper studies whether exchange controls, particularly on the capital account, affect the choice of corporate tax rates, using a panel of 21 OECD countries over the period 1983-99. It builds on existing literature by (1) using a unique dataset with several different measures of the corporate tax rate calculated from the actual parameters of... READ MORE...

Publication date: September 2003
ISBN 9781451859133
$15.00

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