Series: IMF Working Papers
Author(s): Manmohan Kumar , and Dennis Quinn
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 22 October 2012
Keywords: Corporate tax rates, Strategic behavior, taxation, tax policy, fiscal affairs, Open Economy Macroeconomics, International Relations and International Political Economy: Other, Business Taxes and Subsidies,
This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countr...