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Many Asian countries (such as China, Singapore, Korea, Thailand, Malaysia, Indonesia, India, and...

This paper provides an overview of full and partial allowance for corporate equity (ACE) tax...

Emerging market financial crises during the late 1990s were marked by sudden withdrawals of funds...

In the context of the current tax policy debate in the United States, this paper reviews and...

This paper examines the intertemporal effect of corporate income taxation on the investment...

This paper investigates if there is a different impact from changes in "new" and "old" economy...