Main suspects for the falling corporate tax rates : new data and empirical analysis.

• Main Authors: Cheot, Julia Xiu Qin., Goh, Yen Sze., Ng, Gee Lian.
• Other Authors: Jinjarak, Yothin
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Tax
• Online Access: http://hdl.handle.net/10356/2164
• Institution: Nanyang Technological University

Statutory corporate tax rates have declined since the 1980s, which brings about issues on global tax competition and country's international competitiveness. This paper takes ona different stand in explaining the causation of the decline in corporate tax rates through the interaction of three...