A partial race to the bottom: corporate tax developments in emerging and developing economies

By S. Ali Abbas, Alexander Klemm, Sukhmani Bedi, Junhyung Park. 2013

133 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/e2cfd6bd1ed2c6d050a4319c702fd877742b8617

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Alex Cobham
2. P. Janský

In Economics and Econometrics

1. Alex Cobham
2. P. Janský

Citations in the corpus

• Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results (2018, methodology): “(2016) using estimates by Abbas and Klemm (2013); the Orbis data used by Cobham and Loretz (2014); and the Bureau of Economic Analysis data used by Cobham and Janský (2017).”