Main suspects for the falling corporate tax rates : new data and empirical analysis.
Cheot, Julia Xiu Qin.
Goh, Yen Sze.
Ng, Gee Lian.
Date of Issue2008
School of Humanities and Social Sciences
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.
Final Year Project (FYP)
Nanyang Technological University