Corporate taxation in the OECD in a wider context

Corporate taxation in the OECD in a wider context

Against the background of increased globalization statutory corporate tax rates have shown a clear downward trend over the last two decades. The sharp decline in these rates was accompanied by substantial tax base broadening and a comparable reduction in personal income tax rates only until the earl...

書誌詳細
第一著者:	Loretz, S
フォーマット:	Journal article
出版事項:	2008

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