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

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...

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Main Authors: Cheot, Julia Xiu Qin., Goh, Yen Sze., Ng, Gee Lian.
Other Authors: Jinjarak, Yothin
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/2164
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Institution: Nanyang Technological University
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spelling sg-ntu-dr.10356-21642019-12-10T11:38:27Z Main suspects for the falling corporate tax rates : new data and empirical analysis. Cheot, Julia Xiu Qin. Goh, Yen Sze. Ng, Gee Lian. Jinjarak, Yothin School of Humanities and Social Sciences DRNTU::Business::Accounting::Tax 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 major tax rates (corporate, individual income, value-added), in both statutory and averageg terms - an analysis that has not been attempted by any at present. Bachelor of Arts 2008-09-16T06:35:48Z 2008-09-16T06:35:48Z 2008 2008 Final Year Project (FYP) http://hdl.handle.net/10356/2164 Nanyang Technological University application/pdf
institution Nanyang Technological University
building NTU Library
country Singapore
collection DR-NTU
topic DRNTU::Business::Accounting::Tax
spellingShingle DRNTU::Business::Accounting::Tax
Cheot, Julia Xiu Qin.
Goh, Yen Sze.
Ng, Gee Lian.
Main suspects for the falling corporate tax rates : new data and empirical analysis.
description 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 major tax rates (corporate, individual income, value-added), in both statutory and averageg terms - an analysis that has not been attempted by any at present.
author2 Jinjarak, Yothin
author_facet Jinjarak, Yothin
Cheot, Julia Xiu Qin.
Goh, Yen Sze.
Ng, Gee Lian.
format Final Year Project
author Cheot, Julia Xiu Qin.
Goh, Yen Sze.
Ng, Gee Lian.
author_sort Cheot, Julia Xiu Qin.
title Main suspects for the falling corporate tax rates : new data and empirical analysis.
title_short Main suspects for the falling corporate tax rates : new data and empirical analysis.
title_full Main suspects for the falling corporate tax rates : new data and empirical analysis.
title_fullStr Main suspects for the falling corporate tax rates : new data and empirical analysis.
title_full_unstemmed Main suspects for the falling corporate tax rates : new data and empirical analysis.
title_sort main suspects for the falling corporate tax rates : new data and empirical analysis.
publishDate 2008
url http://hdl.handle.net/10356/2164
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