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...
| 主要作者: | |
|---|---|
| 格式: | Journal article |
| 出版: |
2008
|