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- Title
What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks.
- Authors
Mawani, Amin
- Abstract
The article discusses research on the role of financial openness and tax competition in the drop of corporate tax rates in 32 European countries from 1983-2006. It references the study "What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition and Dynamic Adjustment to Shocks," by Michael Overesch and Johannes Rincke, published as a February 2009 working paper by the Center for Economic Studies and Ifo Institute for Economic Research (CESifo). The study shows that financial openness does not have an impact on such tax rates.
- Subjects
EUROPE; FINANCIAL disclosure; ECONOMIC competition; CORPORATE taxes; TAX rates
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2009, Vol 57, Issue 2, p417
- ISSN
0008-5111
- Publication type
Article