Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to build on a consistent methodological framework covering not only statutory tax rates (STRs) but also...
