دانلود مقاله ISI انگلیسی شماره 51136
عنوان فارسی مقاله

نرخ مالیات موثر شرکت ها در کشورهای آسیایی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
51136 2014 17 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Corporate effective tax rates in Asian countries
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Japan and the World Economy, Volume 29, January 2014, Pages 1–17

کلمات کلیدی
مالیات بر درآمد شرکت؛ نرخ مالیات موثر؛ مشوق های مالیاتی؛ رقابت مالیات
پیش نمایش مقاله
پیش نمایش مقاله نرخ مالیات موثر شرکت ها در کشورهای آسیایی

چکیده انگلیسی

This paper aims to (a) calculate Devereux and Griffith's (2003) forward-looking effective tax rates for 12 Asian countries over a span of 30 years, (b) show the impact of tax holidays on the effective tax rate in Asian countries, and (c) empirically explore the possibility of tax competition among Asian countries. Through relevant analyses, I arrive at three key conclusions. First, while small countries with little rent in domestic markets set their effective tax rates at almost zero, large countries maintain much higher effective tax rates. Second, for countries that have generous capital allowance systems, tax holidays may lead to a rise in not only the effective marginal tax rates (EMTRs), but also the effective average tax rates (EATRs). Third, some Asian countries may engage in tax competition, at least over the EATR, for a limited period of time. However, while some countries have raised their effective tax rates in recent years, others have continued with tax reductions. These results indicate that the recent tax interactions among Asian countries differ from the simpler interactions seen among the European countries.

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