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The effect of corporate taxes on investment and entrepreneurship
by: shinta, 65 pagesWe present new data on effective corporate income tax rates in 85 countries in 2004. The data come from a survey, conducted jointly with PricewaterhouseCoopers, of all taxes imposed on ...
Zero Corporate Income Tax in Moldova: Tax Competition and Its Implications for Eastern Europe
by: samanta, 33 pagesGlobal economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this ...
