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- W2269831062 abstract "This empirical research extends the work of Tanzi (1987) and provides comparative 1985-99 corporate income tax (CIT) rates for 29 different countries, spanning the United States, Europe, and Southeast Asia. A common worldwide trend in CIT rates emerges. During the 1985-99 period, the top CIT rate decreased by 11 percentage points in the United States, by an average of 11 percentage points in the European Union (EU) countries, and by an average of 9 percentage points in the Association of Southeast Asian Nations (ASEAN) countries. The research results are consistent with the international tax competition literature, particularly that of Gravelle (1986), which posits that a particular country's CIT rates are determined by not only such traditional factors as economic efficiency, administrative simplicity, and fairness, but also international consequences such as international CIT rates." @default.
- W2269831062 created "2016-06-24" @default.
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- W2269831062 date "2001-12-01" @default.
- W2269831062 modified "2023-10-18" @default.
- W2269831062 title "Tanzi (1987): A Retrospective" @default.
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- W2269831062 doi "https://doi.org/10.17310/ntj.2001.4.05" @default.
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