Corporate Taxation (Kumar & Quinn)

Globalization and corporate taxation by Manmohan S. Kumar and Dennis P. Quinn published by IMF (10/2012). “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 countries, taking into account other global and domestic politicak economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades.”